Analysis of factors of breakdown-free volume of wheat sales

In this article presented break-even analysis of winter wheat production. The influence of key factors on the change in the profitability threshold of the studied crop is considered, and the variability of the break-even level when the main factors change is analyzed. Proposals have been developed to reduce the break-even point, which will ensure an increase in the security zone. The importance of break-even analysis results for improving agricultural production efficiency management is shown.