This paper deals with the problem of economic safety analysis, from the viewpoints of rigidity against changes in factors from expected values. The paper assumes that each alternative is comprised of a combination of unit variable cost and fixed cost, and that unit price and sales volume are given as income factors. The paper proposes methods for evaluating safety of each alternative against changes in each of these four factors (unit price, sales volume, unit variable cost, and fixed cost), including sensitivity coefficient, breakeven point, and analysis on the profit chart. The paper also proposes a domain comprised of total cost axis and unit cost axis which can facilitate economic profit evaluation and sensitivity analysis among mutually exclusive alternatives.
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