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International Accounting
 

The calculation of break even point in condition when fixed costs are changing step by step in multiproductive enterprise

Vol. 14, Iss. 15, APRIL 2011

Available online: 19 April 2011

Subject Heading: PROBLEMS OF THE ACCOUNT

JEL Classification: 

Slobodnyak I.A. associate professor of chair «The accounting and audit», Baikal national university of economics and law
slob.irk@mail.ru

Andreev A.Y. Post-graduate student of chair the Accounting and the audit, Baikal national university of economics and law
alexburt1@mail.ru

The Calculation of a point of break-even is the main problem of the internal economical analysis. The article is devoted to the questions of calculations of break-even point in conditions of fixed costs changing step by step for multinomenclature producing.

Keywords: break-even point, marginal income

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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