Innovative Method for Calculating the Break-Even for Multi-Assortment Production

Dariusz Fuksa
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Dariusz Fuksa: Faculty of Mining and Geoengineering, AGH University of Science and Technology, Mickiewicza 30 Av., 30-059 Kraków, Poland

Energies, 2021, vol. 14, issue 14, 1-10

Abstract: The subject of the article is a new method that I have developed for calculating a multi-asset break-even for multi-assortment production, extended by a percentage threshold and a current sales ratio (which was missing in previously published methods). The percentage threshold provides unambiguous information about the economic health of a company. As a result, it became possible to use it in practice to evaluate the activities of economic entities (mines) and to perform modelling and optimisation of production plans based on different variants of customer demand scenarios. The publication addresses the complexity of the problem of determining the break-even in multi-assortment production. Moreover, it discusses the practical limitations of previous methods and demonstrates the usefulness of the proposed method on the example of hard coal mines.

Keywords: multi-assortment break-even; coal mines; percentage threshold (search for similar items in EconPapers)
JEL-codes: Q Q0 Q4 Q40 Q41 Q42 Q43 Q47 Q48 Q49 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:gam:jeners:v:14:y:2021:i:14:p:4213-:d:593016

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