The Analysis of the Factors Which Influence the Change of The Breakeven Point

摘要

The knowledge of the breakeven point allows the assessment of the impact on the exploatation profit any change of the volume of the activity, the price of the product the fix costs or of the variabil unit cost. This issue follows the emphasis on the breakeven point and the way of analizing the factors which influences it.The issue presents the breakeven point of the product and starting from an analysing model based on the physical volume of the activity there are 3 models which analyses the changes of the breakeven point through the value volume of the usage for the productive power and for the critical period.