Bod zvratu ve výrobním podniku

Abstract

My bachelor thesis theme is about demarcation of break even point in manufacturing firm with a goal of valorize benefits and limit it’s usage. This was based on classification of firm costs and theoretically characterizes break even point of homogeneous production as well as non-homogeneous production. Use of break even point analysis in practical world focuses on production volume and amount of revenues providing required profit, most acceptable variable costs and fixed costs, minimum selling price, critical use of capacity, the susceptibility of the examined variables and operating leverage. In conclusion I evaluated the benefits and limits which are assumed in relation with break even point analysis in manufacturing firm.