Improving the methodology for calculating the break-even point for innovative products

Based on the analysis of the specifics of the formation of fixed and variable costs, cash receipts, and cash disbursements at different stages of the life cycle of innovative products, the article shows the problems of applying the traditional CVP analysis methodology in assessing the results of the production of innovative products. The author's hypothesis about the possibility of ensuring deficit-free financing for the development and production of innovative products based on a model for managing the factors that determine the break-even point at different stages of the life cycle of an innovative product has been further developed by taking into account the specifics of the formation of incoming and outgoing cash flows. The presented model allows taking into account the specifics of the formation of the financial flow potential and developing corrective actions in terms of adjusting the amounts of advance payments and the terms of payment deferrals. This approach is largely universal for assessing the results of innovative product production by enterprises of various industries.