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Chapter 19 - Costs, Breakeven - Coggle Diagram
Chapter 19 - Costs, Breakeven
Costs
Fixed - Rent, Salaries, Utilities
Variable - Raw material, direct labour
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Economies of scale
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Technical, e.g. bigger machines much more efficient
Managerial - getting in specialist managers (e.g. accountant, lawyers)
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Financial - get a better interest rate, the more you borrow
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