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Preliminary communication

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

Fulltext: english, pdf (947 KB) pages 126-128 downloads: 8.025* cite
APA 6th Edition
Kampf, R., Majerčák, P. & Švagr, P. (2016). Application of Break-Even Point Analysis. NAŠE MORE, 63 (3 Special Issue), 126-128.
MLA 8th Edition
Kampf, Rudolf, et al. "Application of Break-Even Point Analysis." NAŠE MORE, vol. 63, no. 3 Special Issue, 2016, pp. 126-128. Accessed 18 Apr. 2021.
Chicago 17th Edition
Kampf, Rudolf, Peter Majerčák and Pavel Švagr. "Application of Break-Even Point Analysis." NAŠE MORE 63, no. 3 Special Issue (2016): 126-128.
Kampf, R., Majerčák, P., and Švagr, P. (2016). 'Application of Break-Even Point Analysis', NAŠE MORE, 63(3 Special Issue), pp. 126-128.
Kampf R, Majerčák P, Švagr P. Application of Break-Even Point Analysis. NAŠE MORE [Internet]. 2016 [cited 2021 April 18];63(3 Special Issue):126-128.
R. Kampf, P. Majerčák and P. Švagr, "Application of Break-Even Point Analysis", NAŠE MORE, vol.63, no. 3 Special Issue, pp. 126-128, 2016. [Online].

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.

logistics; costs; enterprise; break-event point

Hrčak ID: 162578


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