Marginal analysis as a tool for forecasting the financial results (on materials CJSC «Kubanneftemash»)

The article considers the possibilities of analyzing the break-even of production. The theoretical and practical aspects of the breakeven point are touched upon. Methods for determining the breakeven point on the example of the organization were studied, and also a stock of financial stability and the effect of the operating leverage was revealed. The forecasted values of profitability of sales and financial stability