Registers – Calculators – Tabular
Patent
1980-11-13
1983-01-18
Martin, Jr., William D.
Registers
Calculators
Tabular
33 1C, G06C 300
Patent
active
043693598
ABSTRACT:
The break-even point of any enterprise is quickly calculated on a Cartesian coordinate system for plotting receipts versus costs by entering in the coordinate system the fixed costs, and pivoting a cursor to extend from the origin of the coordinate on receipts at the fixed costs to the point of fixed cost plus variable costs and receipts anticipated from a selected volume of sales. The break-even point is then read from the coordinate system where the cursor intersects a line on the coordinate system having a slope of unity from the origin of receipts and costs.
REFERENCES:
patent: 1074439 (1913-09-01), Kincaid
patent: 2504532 (1950-04-01), Kahan
patent: 3870225 (1975-03-01), Murphy
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