Work

Application of Break-Even Point Analysis

Year: 2016

Type: article

Abstract: The determination of Break-even point represents the important information for the enterprise because it defines the minimum amount of products that enterprise needs to produce for cover their fixed and variable costs. Knowing the Break-even point allows enterprise to properly estimate revenues necessary to ensure profits. In this paper, authors deal with the identifying Break-even point and indicate a model example of its calculation.

Source: Naše more

DOI: 10.17818/nm/2016/si9

Authors: Rudolf Kampf, Peter Majerčák, Pavel Švagr

Institutions: Institute of Technology and Business, University of Žilina

Language: English

Topic: Business, Education, Mathematics Research

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

Funder: Vedecká Grantová Agentúra MŠVVaŠ SR a SAV

OpenAlex ID: W2489504346

FWCI: 6.096

Cites:

Cited by: 36

Related to: 10