Conference
View in EDS

THE BREAK-EVEN POINT AS A BUSINESS MANAGEMENT TOOL FOR NATURAL DISASTER DAMAGES.

Bibliographic Details
Title: THE BREAK-EVEN POINT AS A BUSINESS MANAGEMENT TOOL FOR NATURAL DISASTER DAMAGES.
Authors: Galabov, Marin1, Velev, Dimiter1, Zlateva, Plamena1,2
Source: Proceedings of the International Multidisciplinary Scientific GeoConference SGEM. Dec2025, Vol. 25, p809-814. 6p.
Subject Terms: *Break-even analysis, *Natural disasters, *Decision making, *Cost control, *Business planning, *Profitability, *Disaster resilience, *Industrial management
Abstract: 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]
Database: Academic Search Index
FullText Text:
  Availability: 0
Header DbId: asx
DbLabel: Academic Search Index
An: 193293986
RelevancyScore: 1408
AccessLevel: 6
PubType: Conference
PubTypeId: conference
PreciseRelevancyScore: 1408.09606933594
IllustrationInfo
Items – Name: Title
  Label: Title
  Group: Ti
  Data: THE BREAK-EVEN POINT AS A BUSINESS MANAGEMENT TOOL FOR NATURAL DISASTER DAMAGES.
– Name: Author
  Label: Authors
  Group: Au
  Data: <searchLink fieldCode="AR" term="%22Galabov%2C+Marin%22">Galabov, Marin</searchLink><relatesTo>1</relatesTo><br /><searchLink fieldCode="AR" term="%22Velev%2C+Dimiter%22">Velev, Dimiter</searchLink><relatesTo>1</relatesTo><br /><searchLink fieldCode="AR" term="%22Zlateva%2C+Plamena%22">Zlateva, Plamena</searchLink><relatesTo>1,2</relatesTo>
– Name: TitleSource
  Label: Source
  Group: Src
  Data: <searchLink fieldCode="JN" term="%22Proceedings+of+the+International+Multidisciplinary+Scientific+GeoConference+SGEM%22">Proceedings of the International Multidisciplinary Scientific GeoConference SGEM</searchLink>. Dec2025, Vol. 25, p809-814. 6p.
– Name: Subject
  Label: Subject Terms
  Group: Su
  Data: *<searchLink fieldCode="DE" term="%22Break-even+analysis%22">Break-even analysis</searchLink><br />*<searchLink fieldCode="DE" term="%22Natural+disasters%22">Natural disasters</searchLink><br />*<searchLink fieldCode="DE" term="%22Decision+making%22">Decision making</searchLink><br />*<searchLink fieldCode="DE" term="%22Cost+control%22">Cost control</searchLink><br />*<searchLink fieldCode="DE" term="%22Business+planning%22">Business planning</searchLink><br />*<searchLink fieldCode="DE" term="%22Profitability%22">Profitability</searchLink><br />*<searchLink fieldCode="DE" term="%22Disaster+resilience%22">Disaster resilience</searchLink><br />*<searchLink fieldCode="DE" term="%22Industrial+management%22">Industrial management</searchLink>
– Name: Abstract
  Label: Abstract
  Group: Ab
  Data: 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]
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=asx&AN=193293986
RecordInfo BibRecord:
  BibEntity:
    Identifiers:
      – Type: doi
        Value: 10.5593/sgem2025v/4.2/s20.89
    Languages:
      – Code: eng
        Text: English
    PhysicalDescription:
      Pagination:
        PageCount: 6
        StartPage: 809
    Subjects:
      – SubjectFull: Break-even analysis
        Type: general
      – SubjectFull: Natural disasters
        Type: general
      – SubjectFull: Decision making
        Type: general
      – SubjectFull: Cost control
        Type: general
      – SubjectFull: Business planning
        Type: general
      – SubjectFull: Profitability
        Type: general
      – SubjectFull: Disaster resilience
        Type: general
      – SubjectFull: Industrial management
        Type: general
    Titles:
      – TitleFull: THE BREAK-EVEN POINT AS A BUSINESS MANAGEMENT TOOL FOR NATURAL DISASTER DAMAGES.
        Type: main
  BibRelationships:
    HasContributorRelationships:
      – PersonEntity:
          Name:
            NameFull: Galabov, Marin
      – PersonEntity:
          Name:
            NameFull: Velev, Dimiter
      – PersonEntity:
          Name:
            NameFull: Zlateva, Plamena
    IsPartOfRelationships:
      – BibEntity:
          Dates:
            – D: 01
              M: 12
              Text: Dec2025
              Type: published
              Y: 2025
          Identifiers:
            – Type: issn-print
              Value: 13142704
          Numbering:
            – Type: volume
              Value: 25
          Titles:
            – TitleFull: Proceedings of the International Multidisciplinary Scientific GeoConference SGEM
              Type: main
ResultId 1