Keyword: «cost-volume-profit method»

The article discusses the methodological features of adapting the CVP-approach to solving the problems of justifying production and commercial risks in future time periods under the conditions of random behavior of control parameters and using dynamic models. The article proposes a general methodology for the development of dynamic stochastic models of control parameters. The author draws a general conclusion that the assessment of production and commercial risks should be carried out within the boundaries of the probable area of the safe state of production.