Management accountants calculate the breakeven point directly in terms of revenues using contribution margin percentages.

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Management accountants can use contribution margin percentages to calculate the breakeven point directly in terms of revenues. The breakeven point is the point at which the total revenue equals total costs, and the contribution margin is the amount of revenue that exceeds variable costs. By dividing fixed costs by the contribution margin percentage, management accountants can determine the amount of revenue needed to cover all costs and achieve a breakeven point.

Management Accountants Calculate the Breakeven Point Directly in Terms of Revenues