Matrix analysis of break-even point for complex production
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The costs are the inseparable factor of every kind management activity, while tools of management ac-counting foster undertaking of rational decisions. Accordingly, the efficient break-even point analysis plays a crucial role in the management of firms. The aim of this article is to present a new approach to break-even point analysis for complex production. The main part of the paper consists of theoretical considerations aimed at explanation of the nature of static and dynamic two-dimensional break-even point analysis. The starting point of the paper is the matrix calculus for describing complex production. The article presents the author’s original and challenging view on some theoretical and practical aspects of break-even point analysis for complex production.
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