This book provides a detailed summary of the key elements within Break-Even Analysis.

1. Introduction
2. Determination of the Employee Profit Contribution
   1. Interpretation of the Employee Profit Contribution
   2. Projection to the Employee Cash Flow
   3. Capital Budgeting-related Summary to the Potential Value of Employees respectively Human Resource Capital
   4. Possible application and interpretation of the results
3. Hierarchy of indices of the potential perspective ‘employees’
4. Summary: Berliner Balanced scorecard Approach List of Sources