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Searching the proportional level of operating costs - specification of the minimum volume of production

Author

Listed:
  • F. Střeleček

    (The Department of Accounting and Financial Management, University of South Bohemia, Èeské Budìjovice, Czech Republic)

  • P. Kollar

    (The Department of Accounting and Financial Management, University of South Bohemia, Èeské Budìjovice, Czech Republic)

Abstract

This article concerns the topic of various types of costs and refers to relations between them. It also solves relations between costs and the output in in-kind units, between costs and revenues (in financial units), between the unit price and the sale profit. The article also describes two possibilities how to find the break-even point: one way is to compare the dynamics of revenues and costs, the second one is to compare actual and expected variable costs. The article also suggests the way how to find the break-even point using cost-revenue ratio indicators.

Suggested Citation

  • F. Střeleček & P. Kollar, 2002. "Searching the proportional level of operating costs - specification of the minimum volume of production," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 48(3), pages 106-116.
    • Handle: RePEc:caa:jnlage:v:48:y:2002:i:3:id:5457-agricecon
    DOI: 10.17221/5457-AGRICECON
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    Citations

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    Cited by:

    1. Jan Syrůček & Luděk Bartoň & Jiří Burdych, 2022. "Break-even point analysis for milk production - Selected EU countries," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 68(6), pages 199-206.
    2. Jan Syrůček & Luděk Bartoň & Dalibor Řehák & Jindřich Kvapilík & Jiří Burdych, 2019. "Evaluation of economic indicators for Czech dairy farms," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 65(11), pages 499-508.
    3. P. Kopeček & I. Foltýn & M. Bjelka, 2009. "Modeling of slaughter cattle fattening profitability," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 55(10), pages 481-491.
    4. Jan SYRUCEK & Jindrich KVAPILIK & Ludek BARTON & Mojmir VACEK & Ludek STADNIK, 2017. "Economic efficiency of suckler cow herds in the Czech Republic," Agricultural Economics, Czech Academy of Agricultural Sciences, vol. 63(1), pages 34-43.

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