ECONOMIC ASSESSMENT IN MANAGEMENT (ON EXAMPLE OF APPLICATION OF THE ACCOUNTING MODEL OF THE BREAKEVEN POINT)

In order to perform economic assessments of the quantitative indices characterizing the entrepreneurship, the present article has reviewed the possibility of practical application of the well-known accounting model of the breakeven point. The comparison of the degree of impact of indices composing the breakeven point accounting model on the financial result of the company activity (income) has been provided. Economic assessments performed for the breakeven point accounting model can significantly affect the management decisions made in the domestic companies.

accounting model of the breakeven point, conventional-permanent expenses, conventional-variable expenses, revenue, income, volume of sales, assessment, quantitative indices, economic features, entrepreneurship