Keyword: «direct costing»

Analysis the break-even point of production of agricultural products

ART 75095

Author:

Sergei Sapojnikov

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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