Methodological problems of calculation of the break-even point and options for their solution

The article discusses a number of issues that arise when calculating the break-even point: to carry out the calculation using past data or forecast data; divide fixed costs by types of goods or use the marginal profit of the average bill; For what forecast period to calculate the break-even point? The argument is given that the calculation of the break-even point will be a guideline for the minimum sales plan only if it is based on forecast data and is performed for the upcoming period. The rationale is given that for a correct calculation it is recommended to use the sum of predicted fixed costs for the year, the marginal profit of the average check or the average size of the trade margin.