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[Data] Cost Calculation and Break-Even Point

For those starting to study accounting while working in the manufacturing industry! Here are some tips on cost classification and handling expenses.

In the manufacturing industry, various technical terms related to product cost management come up. Fixed costs, variable costs, direct costs, indirect costs, marginal profit, break-even point... "I have looked up the definitions of each term and have a general understanding, but I have not yet reached a systematic understanding of how they relate to each other." I created this document in the hope that it will be of some help to those individuals. [Contents] ■ Introduction ■ Classification of Costs ■ Important Points on Cost Handling ■ Break-even Point and Profit Planning *For more details, please refer to the PDF document or feel free to contact us.

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