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List of publications on a keyword: «точка безубыточности»

  • Modeling of the break-even activity of the enterprise

    Book Chapter
    Effective development of the modern economy: problems and prospects
    Authors:
    Olga V. Mishulina, Natalia S. Gorelova
    Work direction:
    Глава 13
    Abstract:
    In the chapter considers the basic model of substantiation of management decisions – «volume-costs-profit», its analytical capabilities for enterprise management. This model helps to predict the values of costs, sales (production) volume and profit. The target focus of the study is to use the tools and functionality of the «volume-costs-profit» model to implement break-even activities of the enterprise. The purpose of the break-even theory is shown, the analytical capabilities of the basic model are systematized, four approaches to its content are identified, the filling of the key elements of its subject area is disclosed: marginal income, coverage rate, break-even point (break-even point), financial safety margin and operating leverage. Using the example of an agricultural organization, break-even modeling of business activities is carried out, directions for increasing the profitability of the enterprise are substantiated. To expand the functionality of the «volume-costs-profit» model, the use of sensitivity analysis, a matrix of financial results planning and break-even management, as well as a scenario approach for choosing alternative options for making a profit when making management decisions is proposed. Difficulties in conducting analysis and forecasting the break-even activity of an enterprise are identified, which are associated with the lack of legal regulation of cost accounting using the direct costing system, the methodology for calculating marginal income and the formation of a management accounting system.
    Keywords:
    planning, volume-cost-profit model, break-even activity, management decisions, break-even point, operating leverage, sensitivity analysis, scenario method
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  • Porog rentabel'nosti prodazh: poniatie, metody raschiota i faktory, vliiaiushchie na nego

    Proceeding
    Law, economics and management: current issues
    Author:
    Aleksandr K. Zaitsev
    Work direction:
    Экономика предпринимательства
    Abstract:
    Автор устанавливает актуальность использования при оценке финансового положения хозяйствующего субъекта такого инструмента, как порог рентабельности продаж. В статье сформулировано понятие данного инструмента, определены методы его расчёта и рассмотрены факторы, влияющие на него. Дан вывод о пользе применения данного инструмента при анализе финансово-хозяйственной деятельности предприятия.
    Keywords:
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