Analysis the break-even point of production of agricultural products
Sergei Sapojnikov
Abstract. Analyzed the nature and content of direct-costing, analysis of break-even production. The author, using the analytical method of dividing costs variable and fixed, analyzed the profitability of crop production on the example of a specific agricultural enterprise.
Keywords:
management accounting, break-even analysis, direct costing, marginal revenue, profit margin, stock, financial strength, operational lever