| The significance of a break-even point analysis is much important to the small- scale enterprises in determining profit or loss incurred. In this study, a case study approach was used to test this concept on iru production using structured oral interviews and visual observation of a production centre in Nigeria. Data analysis was achieved using production cost, the unit quantity and break-even point analysis. The results show that the monthly average cost of N 32,237.00, the monthly average variable cost of N71,334.00, Contribution Margin Ratio of 47.06 % and break-even sales of N 68,502.00 were obtained using a traditional method of iru production (TIPP). In a mechanized method (MIPP), monthly average fixed cost of N 85,887.00, the monthly average... |
