Abstract

Analysis of the Economic Performance of the Hotel Industry using the Break-Even Method: Case Study-Al-Mansour Hotel Company

Dr Majid Hameed Nasser

Volume: 12 Issue: 3 2022

Abstract:

The break-even point is concerned with studying the relationship between revenues, costs and profits at different levels of production, and it means determining the lowest level of production or level of sales that can be achieved for the company in which revenues are equal to costs as it does not achieve losses or profits, so that the lower the volume of sales at the break-even point, the greater the company's opportunities achieving profits. The study deals with a basic problem embodied in the failure to use the break-even method in the management of hotel companies' activity in the context of the scarcity of scientific studies dealing with this problem in the tourism literature in Iraq.

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