摘要
Break-even analyses are often used as controlling instruments. Typically, they are applied to support decision processes or to gain information for the control of profits and sales. Firstly, the study gives an overview of the basic accounting systems. Secondly, the study shows possible ways of performing breakeven analyses for a single-stage, make-to-order production in the case of random production and demand structures. To model these structures, queueing systems are employed. As a general result, we see that break-even analyses must always be performed taking into account an existing planning system. Under practical aspects, GI/G/1 systems turn out to map complex real situations realistically. From the examples given it can be concluded that one achieves different results compared with using a deterministic model even in the case of a simple, random effects approach. In particular, it is shown that stochastic modelling in general is helpful in avoiding incorrect decisions.
Break-even analyses are often used as controlling instruments. Typically, they are applied to support decision processes or to gain information for the control of profits and sales. Firstly, the study gives an overview of the basic accounting systems. Secondly, the study shows possible ways of performing breakeven analyses for a single-stage, make-to-order production in the case of random production and demand structures. To model these structures, queueing systems are employed. As a general result, we see that break-even analyses must always be performed taking into account an existing planning system. Under practical aspects, GI/G/1 systems turn out to map complex real situations realistically. From the examples given it can be concluded that one achieves different results compared with using a deterministic model even in the case of a simple, random effects approach. In particular, it is shown that stochastic modelling in general is helpful in avoiding incorrect decisions.
