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Bill French, Accountant

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BILL FRENCH, ACCOUNTANT
Bill French pegou o telefone e ligou para seu chefe,
Wes Davidson, "controller" da Duo-Products Corporation.
"Wes,
estou pronto para a reunião de hoje a tarde. Elaborei uma série de gráficos de ponto de equilíbrio que irão realmente surpreender o pessoal - e acho que eles também poderão entendê-los".
Após
conversarem sobre outros assuntos, o telefonema foi concluído e
French voltou aos seus gráficos para dar os últimos retoques antes da reunião.
French fora contratado há seis meses como contador geral. Ele estava diretamente subordinado a Davidson sendo que, até a época deste caso, estivera envolvido em tipos rotineiros de análises. French era formado em administração, sendo considerado por seus colegas como bastante capaz e extremamente consciencioso. Era esta última característica que aparentemente o levava a ser extremamente severo com seus pares. French tinha plena consciência de suas capacidades aproveitando toda oportunidade que surgisse para tentar ensinar aqueles que o cercavam. O convite de Wes Davidson para French comparecer a uma reunião informal da Diretoria tomou de surpresa alguns do grupo de contabilidade. No entanto, quando French pediu permissão para apresentar as conclusões de sua análise, utilizando gráficos de pontos de equilíbrio, Davidson concordou.
A Duo-Products
Corporation nunca havia utilizado este tipo de análise em suas revisões ou programas de planejamento.
Basicamente, o que French havia feito fora determinar o nível em que a companhia deveria operar para atingir o seu ponto de equilíbrio. Como ele colocou:
A companhia deve ter condições de vender, pelo menos, um volume suficiente de artigos para cobrir todos os custos variáveis de produção e de vendas; além disso, ela não terá lucros se não cobrir também os custos fixos, ou não variáveis. O nível de

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