Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019)

Modeling Break-even Zone Using the Integral Methods

Authors
Liliana Horal, Vira Shyiko, Oleg Yaroshenko
Corresponding Author
Vira Shyiko
Available Online September 2019.
DOI
10.2991/smtesm-19.2019.34How to use a DOI?
Keywords
break-even zone, costs, revenues, volume, financial security
Abstract

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

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019)
Series
Advances in Economics, Business and Management Research
Publication Date
September 2019
ISBN
978-94-6252-790-4
ISSN
2352-5428
DOI
10.2991/smtesm-19.2019.34How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Liliana Horal
AU  - Vira Shyiko
AU  - Oleg Yaroshenko
PY  - 2019/09
DA  - 2019/09
TI  - Modeling Break-even Zone Using the Integral Methods
BT  - Proceedings of the 6th International Conference on Strategies, Models and Technologies of Economic Systems Management (SMTESM 2019)
PB  - Atlantis Press
SP  - 172
EP  - 176
SN  - 2352-5428
UR  - https://doi.org/10.2991/smtesm-19.2019.34
DO  - 10.2991/smtesm-19.2019.34
ID  - Horal2019/09
ER  -