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When tubes have one or more branches,the flow becomes:
Margin of Safety
The difference between actual or projected sales and the break-even sales, indicating the risk cushion for not incurring losses.
Contribution Margin
The amount by which a product's sales price exceeds its variable costs, indicating how much it contributes to covering fixed costs and generating profit.
Cost Volume Profit Analysis
A method used to determine how changes in costs and volume affect a company's operating income and net income.
Long-Run Decision Making
Strategic decisions focused on long-term goals and considerations, typically involving investments in capacity or capabilities that affect a firm's structure.
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