Application of the predictive break-even model in the innovative investment activities

The authors present an original predictive break-even model that takes into account investment in production innovations of construction companies operating in the Irkutsk region. The analysis of break-even and the target profit planning are integral parts of investment planning. In the framework of the break-even analysis the author examines dependence of the amount of profit from the most important factors for company's activity, namely: prices, production and sales volumes, cost levels and structures. Calculation and analysis of these key indicators (and their derivatives) - all together or some particular - allows you to explore the current situation at the enterprise, make predictions and make an informed decision based on the actual data.