Analysis of the breakthrough point of agricultural production

Автор: Kozlova M.S.

Журнал: Форум молодых ученых @forum-nauka

Статья в выпуске: 1 (41), 2020 года.

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The article is devoted to the breakeven analysis of crop production. The article analyzes the essence and content of the direct costing system. The analytical method of dividing costs into variables and constants is applied, the breakeven analysis of crop production is carried out. The calculations are based on data on the production of potatoes in LLC Melagro.

Break-even analysis, direct costing, marginal income, marginal profit, margin of financial strength, operating leverage

Короткий адрес: https://sciup.org/140287159

IDR: 140287159

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