Interval estimation of the break even point for complex production

• Authors: Żwirbla, Adam , Skruszewicz, Piotr

Abstracts

EN

One of major problems of managerial accounting is breakeven analysis (BEP).BEP mathematical models are relatively simple in the case of homogenous production.In the case of complex production the model becomes unreadable and thereforedifficult for practical use.The proposed method of determining the minimum and maximum (i.e. interval)breakeven point, in presented calculation tables, provides the algorithm which isnecessary to calculate this point in multi-product manufacturing. The method isillustrated by an example which shows its effectiveness in practical use.The authors of this article propose a method of interval estimation which is theanalytical version of the graphical method, designed in such a way as to be usefuland easy to apply by companies engaged in multi-product manufacturing.

Keywords

EN

próg rentowności; szacowanie przedziałowe; produkcja wieloasortymentowa; complex production; interval estimation

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(59(115))
• Pages: 223-248

Contributors

author

Żwirbla, Adam

author

Skruszewicz, Piotr