Preliminary communication
https://doi.org/10.17818/NM/2016/SI9
Application of Break-Even Point Analysis
Rudolf Kampf
; Institute of Technology and Business in České Budějovice Faculty of Technology, Czech Republic
Peter Majerčák
; Faculty of Operation and Economics of Transport and Communications University of Žilina, Slovakia
Pavel Švagr
; Department of Transport and Logistics Institute of Technology and Business České Budějovice, Czech Republic
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.
Keywords
logistics; costs; enterprise; break-event point
Hrčak ID:
162578
URI
Publication date:
27.7.2016.
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