Λεπτομέρειες βιβλιογραφικής εγγραφής
| Τίτλος: |
THE BREAK-EVEN POINT AS A BUSINESS MANAGEMENT TOOL FOR NATURAL DISASTER DAMAGES. |
| Συγγραφείς: |
Galabov, Marin1, Velev, Dimiter1, Zlateva, Plamena1,2 |
| Πηγή: |
Proceedings of the International Multidisciplinary Scientific GeoConference SGEM. Dec2025, Vol. 25, p809-814. 6p. |
| Θεματικοί όροι: |
*Break-even analysis, *Natural disasters, *Decision making, *Cost control, *Business planning, *Profitability, *Disaster resilience, *Industrial management |
| Περίληψη: |
The aim of the paper is to examine the role of the break-even point (BEP) as a business management tool in the conditions of natural disasters and to propose various managerial scenarios for effective decision-making after severe damage to production equipment. The break-even point of a company represents the sales volume or revenue level at which total revenues equal total costs (both fixed and variable), meaning that the enterprise neither makes a profit nor incurs a loss. Below this threshold, the company operates at a loss, while above it, profitability begins to appear. This study explores four managerial scenarios: Scenario for increasing fixed costs and decreasing unit variable costs; Scenario for increasing fixed costs and increasing unit variable costs; Scenario for increasing fixed costs, increasing unit variable costs, and increasing unit price; Scenario for reducing fixed costs without changing unit variable costs. By using the break-even point as a business management tool the companies can successfully design strategies for sustainable recovery and profitability under the conditions of natural disasters. [ABSTRACT FROM AUTHOR] |
| Βάση Δεδομένων: |
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