Approach to calculation of the economic break-even point in decision-making to change the price

The article proposes a checklist of financial justification for changing the price of goods or services. The object of the study is the indicator "economic break-even point"; the subject is an approach to calculating the economic break-even point in case of an increase or decrease in the marginal profit of the average check. Examples of sensitivity and elasticity analysis of the studied indicator are given. The calculation of the minimum volume of sales in quantitative and monetary terms, upon reaching which it is economically profitable to provide discounts from the price of goods, is presented.