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Diagram bodu zvratu v podnikové ekonomice

Karel Stelmach (), Žaneta Rylková () and Werner Bernatík ()
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Karel Stelmach: Department of Business Economics and Management, School of Business Administration, Silesian University
Žaneta Rylková: Department of Business Economics and Management, School of Business Administration, Silesian University
Werner Bernatík: Department of Business Economics and Management, School of Business Administration, Silesian University

No 57, Working Papers from Silesian University, School of Business Administration

Abstract: Break-even analysis allows a simple way to determine how the changes in sales volume, sales prices, as well as variable and fixed costs influence the achieved profit result. The paper analyzes the relationships valid in break-even analysis and graphically shows the relationships in the form of the break-even point graph with the multi-component assortment and the break-even point graph after the technical assessment of the production capacity of production facility. The paper explains how to use the theoretical basis of the break-even analysis in the practice of business entities. The aim of the paper is to define relations valid for the complex application of the break-even analysis as a managerial tool in business practice. This paper presents mathematical formulations applicable in company practice, namely the mathematical formula applicable to the multi-component assortment structure and the mathematical formula applying the productive time fund to the break-even point graph. Additionally, the paper provides graphical solutions of the mentioned areas.

Keywords: Break-even point analysis; break-even point graph; assortment composition; economic result; revenues; productive time fund (search for similar items in EconPapers)
JEL-codes: M20 M21 (search for similar items in EconPapers)
Date: 2018-09-27
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