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حسابداری و مالی::
حاشیه ایمنی
SENSITIVITY ANALYSIS AND MARGIN OF SAFETY 79
Sensitivity Analysis and Margin of Safety
Another aspect of sensitivity analysis is margin of safety:
Margin of safety = Budgeted or actual revenues - Breakeven revenues Margin of safety in units = Budgeted or actual sales quantity - Breakeven quantity
The margin of safety answers the "what-if" question: If budgeted revenues are above the breakeven point and drop, how far can they fall below budget before the breakeven point is reached?
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