Economies of scale&scope , Break - Even, Contribution margin

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Economies of scale
Diseconomies of scale
Overview
Economies of scope
Example
Break-even
Computation
Application
Contribution margin
Explanation

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Economies of scale
Economies of scale are the financial advantages that a company gains when it produces large quantities of products.
Economies of scale, in microeconomics, are the cost advantages that a business obtains due to expansion. They are factors that cause a producer’s average cost per unit to fall as scale is increased. Economies of scale is a long run concept and refers to reductions in unit cost as the size of a facility, or scale, increases.[2]
As quantity of production increases from Q to Q2, the average cost of each unit decreases from C to C1. As fixed costs are spread over greater Q, see example below, there is more gross income (rectangular area above) and net income.[1].
Diseconomies of scale
Diseconomies of scale are the opposite.
Economies of scale may be utilized by any size firm expanding its scale of operation. The common ones are purchasing (bulk buying of materials through long-term contracts), managerial (increasing the speci




Application
The break-even point is one of the simplest yet least used analytical tools in management. It helps to provide a dynamic view of the relationships between sales, costs and profits. A better understanding of break-even, for example, is expressing break-even sales as a percentage of actual salescan give managers a chance to understand when to expect to break even (by linking the percent to when in the week/month this percent of sales might occur).
The break-even point is a special case of Target Income Sales, where Target Income is 0 (breaking even).
There is a myth that Black Friday is the annual break-even point in American retail sales, but in fact retailers generally break-even, and indeed profit, nearly every quarter.
P: the price of the component.
Q: the quantity sold.
AVC: the average variable cost
TFC: the fixed cost
The break-even unit is the output, QB at which TR=TC. Because TR os PQ and total cost is TFC+AVC (Q), it follows that

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