Calculation of the break-even point taking into account the minimum economic profit

Автор: Kotelnikova N.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 9 (91), 2022 года.

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The provisions of the article are based on the fact that a business break-even is achieved only with the amount of sales at which the economic profit will be equal to zero. The formulas for calculating the break-even point in quantitative and monetary terms are presented, taking into account the minimum profit. The calculated value of the break-even point according to the formulas means how much sales must be achieved in the coming period of time in order for the business to earn the required minimum economic profit. Recommendations are given for calculating the minimum amount of profit.

Break-even point, economic profit, minimum sales volume, minimum revenue, minimum profit

Короткий адрес: https://sciup.org/170195392

IDR: 170195392   |   DOI: 10.24412/2411-0450-2022-9-107-110

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