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Break-even Analysis
A financial calculation to determine the sales volume at which a business neither makes a profit nor a loss.
Cost-volume-profit Analysis
An accounting method used to determine how changes in costs and volume affect a company's operating income and net income.
Sales Mix
The proportion of different products or services that a business sells, significant because it can affect the company's overall profitability depending on the contribution margin of each item.
Unit Contribution Margin
The difference between the selling price per unit and the variable cost per unit. This metric indicates how much each unit sold contributes to fixed costs and profit.
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