MULTIPRODUCTBREAK-EVENPOINTS

Abstract

The aim of this paper is to find the break-even point depending on the tasks for multiproduct enterprises. The article contains the specific examples of the break-even points’(BEP) calculations, taking into account constraints on the structure of manufactured products. For this reason there were considered some cases of multiproduct BEP: without conditions of the production’s structure invariability; without conditions of the production’s structure invariability, allocating from common fixed costs direct fixed costs for each product; the case when some products have shared direct fixed costs. The calculations were made with Excel Solver add-in. The obtained results show the possibility of applying the method into making decisions’ practice, requiring to determine the maximum allowable limit of break-even production activities.