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Break-even approaches

Unit 6: Accounting for Profit PlanningTopic 5 of 6
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

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What the syllabus expects

  • Contribution-margin approach
  • Algebraic approach
  • Graphical approach

Break-even approaches

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 6: Accounting for Profit Planning

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

  • Explain the scope and key elements of break-even approaches.
  • Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

  • Contribution-margin approach
  • Algebraic approach
  • Graphical approach

Detailed Microsyllabus

  1. Contribution approach

    1. Break-even units and sales value.
    2. Fixed cost relative to contribution.
    3. Interpret the no-profit, no-loss point.

  2. Algebra and graphs

    1. Solve the revenue–cost equality.
    2. Plot cost, revenue and the break-even intersection.
    3. Compare methods using consistent assumptions.

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 31-34.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here.