RU

Keyword: «conditionally variable costs»

The article summarizes the results of the research of the "cost – volume – profit" method in solving the problems of risk management of industrial enterprises. The scope of application of natural and cost parameters, evaluation criteria and indicators in the analysis of production situations is considered. The general conclusion is obtained that the analytical apparatus using the "cost-volume-profit" method is an effective tool for managing the risks of commercial activities of various enterprises.