Practical aspects of application of the break-even point indicator in the formation of the cost structure

Автор: Kotelnikova N.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 11-1 (93), 2022 года.

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The article presents recommendations on the financial justification for choosing the ratio between variable and fixed costs, taking into account the expected market demand for goods and business services. The indicator used as a selection criterion is the economic break-even point. Practical examples demonstrate the calculation of the possible profit that a business will earn with a different cost structure after reaching the economic break-even point.

Cost structure, economic break-even point, fixed costs, variable costs, business profit

Короткий адрес: https://sciup.org/170196313

IDR: 170196313   |   DOI: 10.24412/2411-0450-2022-11-1-215-219

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