Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
The account assorted shifts in structure of released production in the break-even analysis
Available online: 10 November 2009 Subject Heading: Managerial accounting JEL Classification:
Well-known methods of the break-even analysis doesn’t take into account structural shifts in the assortment of released production. At the same time the registration of assorted shifts is important when taking management decision for the term of more then one scheduled period. The approached mentioned in a given article are based on the concept «risk area» within which limits the value of a break-even point changes under the influence of assorted shifts. The position of a break-even point in the «risk area» is characterize by the law of distribution of probability density. The suggested methods make it possible to define the break-even with the set risk level which meets the work of an enterprise in market conditions. Keywords: analysis, the break-even, break-even point, multigrocery, manufacture, assorted, shifts, risk, administrative, decisions |
ISSN 2311-8725 (Online)
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