Guiding lines:

20. COST STRUCTURE

This is where you describe the company’s breakeven point and the proportion of variable costs in

relation to total costs.

Break-even

• What turnover and volume respectively are required for the company to break even?

Fixed and variable costs

• What proportion of total costs constitute fixed and variable costs respectively?

• What items constitute fixed and variable costs respectively?

• Would it be possible to increase the proportion of variable costs, that is to say, reduce the proportion of fixed costs?
  

Currency sensitivity

• Is the company affected by currency fluctuations?

• What measures has the company taken – or plans to take – to reduce its vulnerability with regard to currency fluctuations?