Break-even Analysis under Seasonal Activity

Foundation of economic decisions on the manufacture and sales of products in the construction materials industry is influenced by many factors. Among these may be included also: pollution control, national priorities, moral factors, policies and even weather conditions. Each of these factors can be quantified or not. Each factor has a certain value and remains at the discretion of the analyst the identification and measurement of a large number of factors. This paper focuses on the seasonal activity and its effects on break-even.