Modeling Break-even Zone Using the Integral Methods
Liliana T. Horal, Vira Shyiko, Oleg Yaroshenko · 2019
Researched the break-even activity processes of enterprises.Results showed that for certain types of activities there is no single traditional break-even point, there is a whole range of production volumes, which has the principles of break-even activity.Taking into account these aspects, it is proposed to improve the method of calculation of break-even points.Based on the application of averages theory and deviations analysis, calculated the minimum and maximum break-even point.These calculations allowed to simulate the equation of integration's lines.Determined the area of the zone of general activity, the break-even zone, the zone of losses, the zone of profits and the zone of financial security using the properties of a certain integral.To assess the efficiency of enterprises, proposed to determine the share of each of the zones in the total area of the enterprise's activity.The value of the calculated shares will allow to identify the bottlenecks of the enterprises's activity and determine the ways of increasing the efficiency of the activity, to optimize the activity.