Title: Credit Unit 3 Introduction: (CU3 M1)
Course: SkillsCom BA 222 16.0 > Section: Credit Unit 3 Module 1

Credit Unit 3 presents tools for financial management, including mark-up and margin analysis, breakeven analysis, working capital and cash reserves.

Once you understand breakeven analysis, you will realize it is a simple but very useful tool that can be used in several different ways. For instance you can calculate a breakeven point in dollars which can be helpful in pricing decisions, or you can calculate a breakeven in units for an indication of needed productions. The first assigned reading looks at breakeven in terms of sales volume, the second reading discusses additional uses of a breakeven analysis.

Module 1 explains how to determine a break-even calculation and explains why this information is useful.

Module Outcomes:

- Calculate break-even points and units needed to make profit levels.