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KARNATAKA STATE OPEN UNIVERSITY
MUKTHA GANGOTHRI, MYSORE -570 006
DEPARTMENT OF STUDIES AND RESEARCH IN MANAGEMENT
MBA I-SEMESTER SEMINAR TOPICS – 2021
PREPARE SEMINAR PAPER ON ANY ONE OF THE TOPIC PER COURSE
C-02 MANAGERIAL ECONOMICS
1. Economies of Scale and Diseconomies of Scale.
OR
2. Break Even Analysis – Issues and Challenges.
2. Break Even Analysis – Issues and Challenges.
Introduction
Break-even analysis
The break-even model of valuation is a deterministic plan estimating the amount of overall expenditures equal to total sales. The model, under the name breakeven, is on the CD accompanying this book. This volume level is known as the point of break-even. By measuring the contribution per unit sold, the break-even point is calculated, which in turn is specified as the unit sale price minus the unit variable expense. In order to absorb the overall operating costs, the unit allocation is then split into fixed costs and the result is the amount of units that are to be sold for
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