ASPECTS CONCERNING THE FACTORIAL DIAGNOSTIC OF THE BREAKEVEN POINT
Alexandru TCACI, Universitatea de Stat din Moldova
Abstract
The purpose of the article consists in applying breakeven point as a forecasting method to estimate the ability of
the entity to fully cover expenses in business start up or in day-to-day diagnostics, identifying influencing factors.
The calculation of the breakeven point shall be carried out in value and natural terms according to the heterogeneous
and homogeneous charcter of production, on the basis of the division of the expenditure into variable and constant.
The results allowed us to infer that at the entity the breakeven point in dynamics has an increasing trend. Thus, compared to the previous year , it increased by 14,7%, which proves an unfavorable situation. The security margin decreased
by 29,7%, and the reduction in operational profit is 26,0%, which signals that the entity is in an unstable situation.
Keywords: breakeven point, diagnostic, expenditures, factors, operational profit, diagnostics, security margin,
breakeven point.
