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margin of safety percentage
The excess of projected or actual sales over the break-even volume expressed as a percentage of the break-even volume.
Process of estimating revenues and costs of alternative actions available to decision makers and of comparing these estimates to the status quo.
Sum of all costs of manufacturing and selling a unit or product (includes both fixed and variable costs).
make vs. buy decision
Decision concerning whether to make needed goods internally or purchase them from outside sources.
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