Journal articles on the topic 'Analysis of break-even'

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1

Kampf, Rudolf, Peter Majerčák, and Pavel Švagr. "Primjena Break-Even Point analize." Naše more 63, no. 3 (June 2016): 126–28. http://dx.doi.org/10.17818/nm/2016/si9.

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2

Shashua, Leon, and Yaaqov Goldschmidt. "Break-even Analysis Under Inflation." Engineering Economist 32, no. 2 (January 1986): 79–88. http://dx.doi.org/10.1080/00137918608902956.

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3

Dr. P. Naveen Kumar, Dr P. Naveen Kumar. "Break-Even Analysis of Ct Scan Facility at A Multi-Specialty Hospital." International Journal of Scientific Research 3, no. 4 (June 1, 2012): 330–32. http://dx.doi.org/10.15373/22778179/apr2014/116.

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4

Singh, Madhav Madhusudan, Pranav Kumar Choudhary, Saroj Kumar Patnaik, and Ginny Kaushal. "Break-Even Analysis in Healthcare Setup." International Journal of Research Foundation of Hospital and Healthcare Administration 1, no. 1 (2013): 29–32. http://dx.doi.org/10.5005/jp-journals-10035-1006.

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5

Khoruzhy, Lyudmila Ivanovna, Nina Yuiryevna Tryastsina, and Anastasia S. Guseva. "Strategic break-even analysis AIC organizations." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 6 (June 1, 2021): 42–51. http://dx.doi.org/10.33920/sel-11-2106-04.

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The article is devoted to the issues of strategic analysis of the break-even of agro-industrial complex organizations as a basis for making managerial decisions. The technique of partial calculation of the production cost of production in the “direct-cost” management accounting system is considered. The economic substantiation of options for the sale of dairy products by an enterprise using methods of full and partial absorption of costs is given. The results obtained can be used by agribusiness enterprises to form a development strategy and strategic business plans.
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6

Baid, Devesh. "Indian Crafts: Multiple Product Break Even Analysis." Metamorphosis: A Journal of Management Research 16, no. 1 (June 2017): 66–71. http://dx.doi.org/10.1177/0972622517698218.

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Ms Sunayna, while talking to her cousin, who had visited her outlet Indian Crafts (IC) for the first time, was sharing her concerns about low sales in recent months. Rupee sales per invoice from repeat customers were going down. Sales from new customers were high but new customer generation was very low. She was very much concerned about declining sales and profits over the previous two years and was looking for ways to revive sales of IC. She also had an inventory which was not moving, especially some costly paintings and large artefacts. Now that her brother Mr Jatin Kumar was not interested in this business, the entire responsibility was on her shoulders. With more than five years in business, she understood it well and was in a position to take on all responsibilities. During this period, she had mostly handled sales but recently she dealt with vendors, organized theme events, and was confident of operating the stores herself. She had to do something in a short time to turn around declining sales or otherwise may be the business would have to be closed down. She was sure that Mr Jatin Kumar will be always available if she wanted to discuss anything or needed guidance in any matter.
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7

Mabon, Hunter. "Selection Utility Models and Break-Even Analysis." International Journal of Selection and Assessment 2, no. 1 (January 1994): 22–27. http://dx.doi.org/10.1111/j.1468-2389.1994.tb00125.x.

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8

Conine, Thomas E. "The Potential Overreliance on Break‐Even Analysis." Journal of Business Strategy 7, no. 2 (April 1986): 84–86. http://dx.doi.org/10.1108/eb039157.

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9

Creemers, Mireille. "Break-even analysis; basic model, variants, extensions." European Journal of Operational Research 62, no. 2 (October 1992): 257–58. http://dx.doi.org/10.1016/0377-2217(92)90258-b.

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10

Manuho, Priskila, Zevania Makalare, Trixie Mamangkey, and Novi Swandari Budiarso. "ANALISIS BREAK EVEN POINT (BEP)." Jurnal Ipteks Akuntansi Bagi Masyarakat 5, no. 1 (July 9, 2021): 21. http://dx.doi.org/10.32400/jiam.5.1.2021.34692.

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This paper aims to provide information to the public regarding the meaning, use, purpose, limitations, and methods of calculating Break Even Point Analysis (BEP). Management needs information that can be used as a basis for planning company profits. By knowing the break-even point, management can determine the amount of production or sales that must be made, according to the profit target to be achieved). Due to the Covid-19 pandemic, the data collection technique used is an online study, namely by taking references from the Internet. The type of data used is secondary data in the form of books related to the discussion, of course, books/materials on the internet. Data analysis used descriptive method, which was to describe the research results and then draw conclusions. Break Even Point (BEP) calculation can be done by equation method, contribution margin method, and graphical method. The three methods when used produce the same number. Break Even Point (BEP) analysis, in practice, besides containing benefits but also contains weaknesses.
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11

Ageeva, I. A., E. S. Zambrzhitskaia, and V. V. Yagodin. "HIGH-SCHOOL MANAGEMENT USING BREAK-EVEN ANALYSIS APPROACH." University Management: Practice and Analysis 21, no. 4 (2017): 76–83. http://dx.doi.org/10.15826/umpa.2017.04.051.

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12

Conine, Thomas E. "A Pedagogical Note On Cash Break-Even Analysis." Journal of Business Finance & Accounting 14, no. 3 (September 1987): 437–41. http://dx.doi.org/10.1111/j.1468-5957.1987.tb00105.x.

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13

Cleverley, William O. "Break-Even Analysis in the New Payor Environment." Hospital Topics 67, no. 2 (March 1989): 36–37. http://dx.doi.org/10.1080/00185868.1989.10543645.

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14

Pressly, Thomas G., and Ka M. Ng. "A break-even analysis of distillation–membrane hybrids." AIChE Journal 44, no. 1 (January 1998): 93–105. http://dx.doi.org/10.1002/aic.690440111.

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15

Pelfrey, Sandra. "Cost Categories, Behavior Patterns, and Break-Even Analysis." JONA: The Journal of Nursing Administration 20, no. 12 (December 1990): 10???14. http://dx.doi.org/10.1097/00005110-199012000-00004.

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16

Wasson, J. D., and J. S. Phillips. "A break-even analysis of major ear surgery." Clinical Otolaryngology 40, no. 5 (September 7, 2015): 422–28. http://dx.doi.org/10.1111/coa.12390.

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17

Ninda Nur Fauziah, Ninda Nur Fauziah, and Wehdawati. "REVENUE ANALYSIS USING BREAK EVEN POINT IN ANGEL LAUNDRY." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 7, no. 2 (June 1, 2020): 124–27. http://dx.doi.org/10.30640/ekonomika45.v7i2.133.

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Break even point is the condition of a business that does not earn a profit and does not suffer loss. The purpose of this study was to determine Angel Laundry’s sales revenue at Kuala Pembuang using a break even point. The method used is descriptive method.The results showed a break even point in units of 179,29 kg per month. In addition, Angel Laundry’s efforts are right in determining the selling price of Rp 6.000 per kg when viewed from the value of break even point (rupiah), so to get a business profit Angel Laundry must be able to get the above sales from Rp 1.070.772. In May 2019 Angel Laundry’s business was able to sell 830 kg of laundry services. Based on the above analysis results obtained sales in May 2019 of Rp 4.980.000 and the results of the break even point rupiah amounting to Rp 1.070.772 means that Angel Laundry’s business gets a profit of Rp 3.909.228 or 78,49%.
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18

Ninda Nur Fauziah, Ninda Nur Fauziah, and Wehdawati Wehdawati2. "REVENUE ANALYSIS USING BREAK EVEN POINT IN ANGEL LAUNDRY." EKONOMIKA45 : Jurnal Ilmiah Manajemen, Ekonomi Bisnis, Kewirausahaan 7, no. 1 (June 1, 2020): 56–65. http://dx.doi.org/10.30640/ekonomika45.v7i1.133.

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Break even point is the condition of a business that does not earn a profit and does not suffer loss. The purpose of this study was to determine Angel Laundry’s sales revenue at Kuala Pembuang using a break even point. The method used is descriptive method.The results showed a break even point in units of 179,29 kg per month. In addition, Angel Laundry’s efforts are right in determining the selling price of Rp 6.000 per kg when viewed from the value of break even point (rupiah), so to get a business profit Angel Laundry must be able to get the above sales from Rp 1.070.772. In May 2019 Angel Laundry’s business was able to sell 830 kg of laundry services. Based on the above analysis results obtained sales in May 2019 of Rp 4.980.000 and the results of the break even point rupiah amounting to Rp 1.070.772 means that Angel Laundry’s business gets a profit of Rp 3.909.228 or 78,49%.
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19

Jamaludin, Agus. "ANALYSIS OF BREAK-EVEN POINT IN CV.BATA CIKARANG INDONESIA." International Journal of Research -GRANTHAALAYAH 7, no. 9 (July 16, 2020): 259–67. http://dx.doi.org/10.29121/granthaalayah.v7.i9.2019.609.

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This study was obtained from the balance sheet and income statement of CV Bata Cikarang Indonesia in 2018, then the title is: Break Event Point Analysis on CV Bata Cikarang Indonesia. The goal is to find out the performance of CV Bata Cikarang seen from the company's Break Event Point. The research method is Field Research by visiting research objects and conducting interviews, and Library Research by exposing existing data in the form of Balance Sheet and Profit and Loss reports, and sales of data in the form of quantitative data and in the form of descriptive. Break Event Point analysis is performed to determine the company's financial performance, can also be used as a reference in making decisions that affect the company's future. As for the results in 2017 the BEP unit is 1,055,194 and the rupiah BEP is IDR 422,077,922 and 2018 the BEP unit = 1,027,397.26 and the IDR BEP is IDR 462,392,108.
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20

Paek, Joon H. "Running a Profitable Construction Company: Revisited Break-Even Analysis." Journal of Management in Engineering 16, no. 3 (May 2000): 40–46. http://dx.doi.org/10.1061/(asce)0742-597x(2000)16:3(40).

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21

Augustyniak, Wojciech. "Analysis of break-even points of Polish regional airports." Transportation Overview - Przeglad Komunikacyjny 2017, no. 12 (December 1, 2017): 19–25. http://dx.doi.org/10.35117/a_eng_17_12_03.

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The problematic nature of the high costs of building terrestrial aviation infrastructure does not end after the planning phase and the construction of new airspace. After the infrastructure has been commissioned, the cost of its depreciation and maintenance over the years represents a significant contribution to the cost of operating the airport. The high share of fixed costs is a direct reason for strong leverage. As a result, it is imperative to provide external financing to young airports at an early stage of their development. Owners of companies managing the above-mentioned infrastructure should be vividly concerned about the earliest possible break-even point, and consequently, the burden of direct subsidizing aviation activities in the region. The purpose of this article is to analyze the profitability thresholds at Polish regional airports as a means to discuss possible minimum volumes and revenues that emerging airports need to achieve as they do not generate losses. The main research method is a tool based on regression functions.
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22

Ridler, N. B., and M. Martin. "BREAK-EVEN ANALYSIS: A CASE STUDY OF SALMON FARMING." Journal of Small Business & Entrepreneurship 9, no. 2 (January 1992): 40–47. http://dx.doi.org/10.1080/08276331.1992.10600397.

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23

Blinn, Charles R., and Gregg P. Hove. "Performing a Break-Even Yield Analysis Using a Microcomputer." Northern Journal of Applied Forestry 8, no. 1 (March 1, 1991): 38–41. http://dx.doi.org/10.1093/njaf/8.1.38.

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24

Dirubbo, Nancy E. "Break-Even Analysis ??? Can I Afford to Do This?" Nurse Practitioner 31, no. 7 (July 2006): 11. http://dx.doi.org/10.1097/00006205-200607000-00002.

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25

Chapman, Lance W., Katherine Ferris, and Christopher Zachary. "Utilizing break-even analysis in a competitive laser market." Lasers in Surgery and Medicine 50, no. 1 (November 7, 2017): 10–11. http://dx.doi.org/10.1002/lsm.22753.

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26

Jones, K. B., C. Spain, H. Wright, and L. H. Gren. "Improving Immunizations in Children: A Clinical Break-even Analysis." Clinical Medicine & Research 13, no. 2 (November 7, 2014): 51–57. http://dx.doi.org/10.3121/cmr.2014.1234.

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27

Patton, Robert W., and Melinda Manore. "Break-Even Analysis Is an Important Business Planning Tool." ACSM'S Health & Fitness Journal 3, no. 3 (May 1999): 36. http://dx.doi.org/10.1249/00135124-199905000-00014.

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28

Norström, Carl J. "Break-even analysis with nonlinear revenue functions: A note." Scandinavian Journal of Management 12, no. 2 (June 1996): 159–63. http://dx.doi.org/10.1016/0956-5221(95)00049-6.

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29

Belykh, Vasiliy. "Stochastic Analysis of the Break-Even of the Enterprise." Journal of Corporate Finance Research / Корпоративные Финансы | ISSN: 2073-0438 12, no. 2 (March 1, 2018): 142–52. http://dx.doi.org/10.17323/j.jcfr.2073-0438.12.2.2018.142-152.

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The break-even equation describes the relationship between the financial indicators of a company at various levels of production and sales. The processes that lead to their change are considered deterministic. In this paper, we present a mathematical model that complements the break-even analysis by including the uncertainty related to the operating activity of the company. The method is based on the description of the revenue generation process using the geometric stochastic motion model. In addition to that, to more accurately describe the impact of time we used the concept of the operational cycle. The equations that we obtained allow us to describe the financial result as a difference in the mathematicalexpectations of profit and loss. This method presents the structure of the financial result in terms of possiblefavorable and unfavorable outcomes, including into the analysis the alternative scenarios of company’s development. In addition to the theoretical research, we show to what extent the uncertainty of revenue affects the financial performance of a stable operating company. For this purpose, we consider the charts of the probability density functions of the parameters used in the break-even analysis which demonstrate the contribution of the random component on their magnitude. We will see that the conclusions made with regard to the stochastic nature of the proceeds may differ significantly from the results of the break-even analysis performed on the basis of the assumption of the deterministic nature of the proceeding processes. Within the framework of this paper, the operation of a company is considered primarily from the position of a breakeven analysis. However, the equations that were obtained can be used to calculate the indicators that allow to assess the risks of operating activities. This is shown in the interpretation of the model in terms of the options and calculation of return on equity, taking into account the risk.
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30

Nagarajan, K., and D. Visagamoorthi. "Use of Break-even analysis in financial appraisal of projects." Indian Journal of Public Health Research & Development 9, no. 11 (2018): 2098. http://dx.doi.org/10.5958/0976-5506.2018.01760.6.

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31

Jakupi, Shefket, Bedri Statovci, and Besart Hajrizi. "Break-Even Analysis as a powerful tool in Decision-Making." International Journal of Management Excellence 9, no. 3 (November 6, 2017): 1169. http://dx.doi.org/10.17722/ijme.v9i3.374.

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32

Jakupi, Shefket Zeqir, Bedri Statovci, and Besart Hajrizi. "Break-Even Analysis as a powerful tool in Decision-Making." International Journal of Management Excellence 9, no. 3 (October 31, 2017): 1169–71. http://dx.doi.org/10.17722/ijme.v9i3.940.

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This research paper is based on the contemporary techniques presented in the discipline of CVP Analysis. Techniques applied to carry out a complete and accurate financial analysis based on the CVP Analysis. In this paper, an application of theoretical concepts of the CVP Analysis has been realized. The quality of information and the recognition of specific features of business activity influence the achievement of a qualitative analysis. The cost-volume-profit analysis (CVP Analysis) is a powerful tool for planning and making decisions. Since the CVP analysis highlights the reciprocal cost ratio, the quantity sold and the price, it brings together all the financial information of the enterprise.
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33

Fox, Bruce. "Estimating Returns on Forest Investments Using Break-Even Yield Analysis." Southern Journal of Applied Forestry 12, no. 4 (November 1, 1988): 264–66. http://dx.doi.org/10.1093/sjaf/12.4.264.

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Abstract The traditional present-net-value approach for calculating returns on forestry investments requires the analyst to make assumptions regarding expected yields. Often, however, appropriate yield tables or functions are not available. This is especially true when new management techniques are scheduled for implementation. Break-even yield analysis allows a decision-maker to view the results of a financial analysis in terms of the minimum physical volume yield required to earn a specific rate of return on investment capital. The approach is appropriate for analyzing regeneration activities as well as intermediate stand treatments. Examples for loblolly pine (Pinus taeda) regeneration and precommercial thinning activities illustrate the use of this technique. South. J. Appl. For. 12(4):264-266.
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34

Park, WonKoo, KwangSook Lee, SeoYoung Doo, and Sung-Soo Yoon. "Investments for New Product Development: A Break-Even Time Analysis." Engineering Management Journal 28, no. 3 (July 2, 2016): 158–67. http://dx.doi.org/10.1080/10429247.2016.1199747.

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35

Levy, Haim, and Robert Brooks. "Financial Break-Even Analysis and the Value of the Firm." Financial Management 15, no. 3 (1986): 22. http://dx.doi.org/10.2307/3664841.

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36

KOSTYRIN, E. V. "ECONOMIC AND MATHEMATICAL MODEL OF MEDICAL SERVICES BREAK-EVEN ANALYSIS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5, no. 12 (2020): 17–26. http://dx.doi.org/10.36871/ek.up.p.r.2020.12.05.002.

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The article developed an economic and mathematical model for analyzing the break-even of medical activity and tools based on the MS Excel software product, which allow you to manage tariffs for paid medical services and their volumes in order to harmonize the interests of a medical organization, its patients and administrative and managerial personnel by selecting personal service programs , the required range of services, the provision of discounts, as well as conduct a nomenclature analysis of medical activities and analysis of the break-even rate of medical services in physical and value terms. The model data shows the mechanism of practical implementation of the developed economic and mathematical model in the MS Excel software environment.
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37

Caulfield, Jon P., and Lawrence D. Teeter. "Using Break-even Analysis for Replanting Decisions in Damaged Pine Stands." Southern Journal of Applied Forestry 12, no. 3 (August 1, 1988): 186–89. http://dx.doi.org/10.1093/sjaf/12.3.186.

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Abstract A break-even technique based on land expectation value is used to evaluate the economic consequences of plantation replant/no-replant decisions following a catastrophic loss. The after-tax break-even point, defined as the percentage volume loss incurred before it pays to replant, initially increases with stand age, levels off for several years, then decreases late in the rotation. The cost of an incorrect replant/no-replant decision follows a similar pattern, and is small when actual mortality is close to the break-even point. The break-even point and the cost of a wrong decision at a given stand age are both strongly influenced by the cost of capital. South. J. Appl. For. 12(3):186-189.
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38

Siegel, Paul B., and Thomas G. Johnson. "Break-Even Analysis of the Conservation Reserve Program: The Virginia Case." Land Economics 67, no. 4 (November 1991): 447. http://dx.doi.org/10.2307/3146551.

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39

Yoo, Jong-Hun, and Hu-Gon Kim. "Study on subsidy policy of Electric Vehicle Using Break-Even Analysis." Journal of Energy Engineering 20, no. 1 (March 31, 2011): 54–62. http://dx.doi.org/10.5855/energy.2011.20.1.054.

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40

K, Siriya. "A Simulation Model and Break-Even Analysis for Improving Painting Robots." International Journal of Advanced Trends in Computer Science and Engineering 9, no. 4 (August 25, 2020): 4977–83. http://dx.doi.org/10.30534/ijatcse/2020/113942020.

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41

Morano, Pierluigi, and Francesco Tajani. "Break Even Analysis for the Financial Verification of Urban Regeneration Projects." Applied Mechanics and Materials 438-439 (October 2013): 1830–35. http://dx.doi.org/10.4028/www.scientific.net/amm.438-439.1830.

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The involvement of the private investor in urban regeneration projects makes the verification of the financial feasibility of the initiative inevitable. Thus, the applicability of Break Even Analysis (BEA) is tested in this study. BEA is a financial analysis technique that allows to study the impact that technical, economic and organizational decisions may have on the financial feasibility of the project. The main methodological and operational aspects of BEA are discussed, with the application of an urban regeneration of a former brownfield site located in a city of Southern Italy being developed. The success of the experiment confirms the possibility to use BEA for the financial analysis of projects, especially in the early design stages.
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42

St-Hilaire, Sophie, Juergen Krause, Karen Wight, Luke Poirier, and Kehar Singh. "Break-even analysis for a green crab fishery in PEI, Canada." Management of Biological Invasions 7, no. 3 (2016): 297–303. http://dx.doi.org/10.3391/mbi.2016.7.3.09.

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43

CHEN, GUANGMING, and KAILASH C. KAPUR. "TOLERANCE DESIGN BY BREAK-EVEN ANALYSIS FOR REDUCING VARIATION AND COST." International Journal of Reliability, Quality and Safety Engineering 01, no. 04 (December 1994): 445–57. http://dx.doi.org/10.1142/s0218539394000313.

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Tolerance design technique balances the expected quality loss due to variations of the system performance and the cost due to controlling these variations. Measures of quality are discussed and quality loss function is used for tolerance design. The goal is to minimize the total loss that consists of the quality loss to the customer and the cost increase to the producer. The design methodologies are presented for the tolerances of products before shipping to the customer and the tolerances of lower-level characteristics. The approaches to tolerance design for components and subsystems are also demonstrated using the variation transfer function. Examples are given as illustrations of the methodology.
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44

Comans, Tracy, Sandy Brauer, and Terry Haines. "A break-even analysis of a community rehabilitation falls prevention service." Australian and New Zealand Journal of Public Health 33, no. 3 (June 2009): 240–45. http://dx.doi.org/10.1111/j.1753-6405.2009.00382.x.

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45

Comans, Tracy A., Melinda Martin-Khan, Leonard C. Gray, and Paul A. Scuffham. "A break-even analysis of delivering a memory clinic by videoconferencing." Journal of Telemedicine and Telecare 19, no. 7 (October 2013): 393–96. http://dx.doi.org/10.1177/1357633x13506532.

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46

Tanco, Martín, Luis Cat, and Santiago Garat. "A break-even analysis for battery electric trucks in Latin America." Journal of Cleaner Production 228 (August 2019): 1354–67. http://dx.doi.org/10.1016/j.jclepro.2019.04.168.

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47

Khan, Niuzi, and Mehmood Hussein. "Analysis of Profits and Break Even Point of Jamnapari Goat Farming." Journal La Lifesci 2, no. 3 (July 8, 2021): 8–14. http://dx.doi.org/10.37899/journallalifesci.v2i3.377.

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This study discusses profits and break even point of jamnapari goat farming. Goat and sheep husbandry offers an excellent image that may demonstrate how it might promote a wide range of economic activity. Goats are simple to breed, need little initial capital, require little animal feed, and are easily adapted to their surroundings. The goat is a kind of animal that provides many advantages to the society. Goats are an alternate source of revenue for goat farming businesses looking to expand their operations. The Jamnapari Crossbred goat is a kind of indigenous goat that has strong development potential and may help to boost the income of the surrounding area's farmers. Diversification (multi-commodity farming) is an alternative to carrying out business efficiency on relatively fixed land areas while increasing productivity.
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48

Chalganova, Alla Anatolyevna. "Express Break-Even Analysis Based on Financial Statements for Cost Management." Актуальные проблемы учета, анализа и аудита, no. 10 (2021): 205–10. http://dx.doi.org/10.52899/9785883036216_205.

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49

Jia, Jingjing, Shujie Ma, Yixi Xue, and Deyang Kong. "Life-Cycle Break-Even Analysis of Electric Carsharing: A Comparative Study in China." Sustainability 12, no. 16 (August 14, 2020): 6584. http://dx.doi.org/10.3390/su12166584.

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Electric carsharing (ECS) is a potential option to address the problem of unsustainability in the transportation sector. The business-to-consumer model of ECS, which is one of several different electric carsharing models, has gained much popularity in recent years. Generating sufficient revenue to cover costs is a critical factor for ECS companies to maintain healthy development. This study makes an economic analysis, on the basis of life-cycle cost and monetary revenue associated with the operation of ECS, of two Chinese ECS companies: EVCARD and LCCS. Based on data gathered by field investigation, this study aims to determine the break-even moment for each company’s main vehicle models by means of the net present value method. The results show that EVCARD achieved an earlier break-even moment than LCCS. The break-even moment of Chery eQ of EVCARD was the shortest of all the vehicle models, at only 181.3 min. Moreover, a sensitivity analysis was conducted to portray how different cost-related and revenue-related factors influence the break-even moment. Our findings indicate that a wide difference exists in terms of the influence of different factors on the break-even moment. Among these, the manufacturer’s suggested retail price is the most influential variable, followed by the unit rental price. The reaction of the break-even moment to the market price of a charging pile and the non-rental revenue per vehicle—especially the latter—was found to be negligible in the sensitivity analysis.
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Saywell, Robert M., William H. Cordell, Allen W. Nyhuis, Beverly K. Giles, Steven D. Culler, John R. Woods, David K. W. Chu, Jeffry P. McKinzie, and George H. Rodman. "The Use of a Break-even Analysis: Financial Analysis of a Fast-track Program." Academic Emergency Medicine 2, no. 8 (August 1995): 739–45. http://dx.doi.org/10.1111/j.1553-2712.1995.tb03628.x.

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