Subject The article addresses the development of methodological approaches enabling to improve the quality of information generated during the CVP-analysis through the use of different methods of accounting records adjustment. Methods Theoretical and methodological framework rests on fundamental and applied research of domestic and foreign scholars in the field of management accounting and economic analysis. The approaches outlined in the article are based on the use of global methods for accounting records adjustment under inflation recommended by IAS 29 Financial Reporting in Hyperinflationary Economies (Constant Purchasing Power Accounting, CPPA model, Current Cost Accounting model). The study also employs methods of analysis and synthesis, induction and deduction, logical, semantic, retrospective and comparative analyses. Results The study identified "bottlenecks" of the break-even concept under current conditions, characterized the impact of inflation on accounting and analytical data of the economic entity. I offer a methodological approach to data adjustment for CVP-analysis, which is adapted to the specifics of agricultural organizations. Conclusions and Relevance During the CVP-analysis, a failure to consider the inflation factor, which significantly complicates the pricing process and often leads to sale of goods at reduced prices, can lead to unprofitable product manufacturing and inefficient program for production output. Therefore, I recommend using the proposed method of CVP-analysis under crisis processes in the economy.
Keywords: management accounting, economic crisis, inflation, management decision, break-even point
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