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The break-even point (BEP) or break-even level represents the sales amount—in either unit (quantity) or revenue (sales) terms—that is required to cover total costs, consisting of both fixed and variable costs to the company. Total profit at the break-even point is zero. It is only possible for a firm to pass the break-even point if the ...
Sales variance is the difference between actual sales and budgeted sales. [1] It is used to measure the performance of a sales function, and/or analyze business results to better understand market conditions. There are two reasons actual sales can vary from planned sales: either the volume sold varied from the expected quantity, known as sales ...
Consumer behaviour is the study of individuals, groups, or organisations and all the activities associated with the purchase, use and disposal of goods and services. Consumer behaviour consists of how the consumer 's emotions, attitudes, and preferences affect buying behaviour. Consumer behaviour emerged in the 1940–1950s as a distinct sub ...
While January was the "Month of the Rising Market," encouraged by political compromises, an improving employment landscape, and strong corporate earnings, February may be the far less illustrious ...
American singer-songwriter Taylor Swift is the first and only artist to have eight of their albums become best-selling records of their respective years. She accomplished it with Fearless (2009), 1989 (2014), Reputation (2017), Lover (2019), Folklore (2020), Midnights (2022), 1989 (Taylor's Version) (2023). American acts Mariah Carey, Whitney ...
The best-selling touchscreen phones are the Apple iPhone 6 and 6 Plus, both released in 2014. Together, they have sold over 222 million units. The best selling flip phone is the Motorola RAZR V3, released in 2004. It sold over 130 million units. The best-selling slider phone is the Samsung E250, released in 2006.
The Nintendo DS product line are the best-selling handheld consoles, selling 154.02 million units worldwide. The majority of sales came from the DS Lite at 93.86 million units. [5] A handheld game console is a lightweight device with a built-in screen, controls, speakers, [6] and has greater portability than a standard video game console. [2]
Average cost method is a method of accounting which assumes that the cost of inventory is based on the average cost of the goods available for sale during the period. [1] The average cost is computed by dividing the total cost of goods available for sale by the total units available for sale. This gives a weighted-average unit cost that is ...