Journal of Japan Industrial Management Association
Online ISSN : 2432-9983
Print ISSN : 0386-4812
An Engineering Economic Approach to Production Systems Producing the Strictly Seasonal Product
Shusaku HIRAKI
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1979 Volume 30 Issue 3 Pages 258-264

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Abstract
A procedure for evaluating economy of production systems which produce strictly seasonal product is presented by using break-even analysis. Considering not only fixed costs and variable costs but also semi-variable costs which depend on the production volume and the operation planning, relations between the production volume and semi-variable costs are analyzed and equations which attain the break-even point and the goal profit are formulated. Also a numerical example is presented to explain the procedure proposed.
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© 1979 Japan Industrial Management Association
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