Historical aspects of foreign approaches to the analysis of break-even

During periods of increased uncertainty, the variance of revenue-based measures increases. Classical break-even analysis due to the limitations of the model does not allow to take this into account - the presence of the company's positive financial result in the current period may not imply a profit in the next. The article is devoted to foreign approaches to solving this problem. The author describes the development of foreign approaches to break-even analysis and gives a brief description of them.