About the concept “payback revenue” for project-oriented organizations
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Introduction. The concept of “break-even point” is often used to analyze the current functioning of organizations, but not enough to analyze the development of organizations with a project approach. Aim. The new concepts of “payback revenue” and “payback revenue taking into account discounting”, relevant for project management in developing organizations when planning complex technical complexes are introduced. New concepts complement the classic concept of payback period. Materials and methods. Analytical models of the concepts under consideration are proposed. For their study, parametric calculations and analytical solutions of inverse problems can be used. Results. New concepts are developed, oriented to the analysis of the development of organizations. Calculations of indicators for an example of one enterprise, as well as parametric calculations for individual parameters, are made. The difference of the proposed indicators from the classical indicator “breakeven point” is shown, which is a characteristic of the organization in stable operating conditions. Conclusion. The new concepts under consideration will more accurately determine the development parameters of organizations focused on project management.
Break-even point, payback revenue, management accounting, inverse problem
Короткий адрес: https://sciup.org/147232300
IDR: 147232300 | DOI: 10.14529/ctcr200117