АНАЛІЗ БЕЗЗБИТКОВОСТІ ПІДПРИЄМНИЦЬКОЇ ДІЯЛЬНОСТІ В УМОВАХ ЗМІН

Abstract

The article deals with the functioning of entrepreneurial activity in the conditions of changes. The peculiarity of entrepreneurial activity is determined, which consists in the correct assessment of the situation and the transformation of difficulties into profit. Economic instability increases the risk and at the same time increases the chances of an entrepreneur who will be able to correctly assess the situation, predict losses and profits. Effective entrepreneurial activity in the face of change depends on the rational use of all types of resources, which necessitates the transition to an optimal cost management system. Methods have been studied that make it possible to quickly assess the impact of the size and structure of costs, the volume of sales of products on profit, analyze its dependence on the price level and production structure, and justify the marketing strategy. The level of break-even production of products or services is analyzed, at which the proceeds from the sale of these products/services (income) are equal to total costs. CVP-analysis is described, which allows optimizing the ratio between variable and fixed costs; optimize the ratio between price and sales volume; minimize business risk; evaluate and predict financial results; identify reserves and ensure an adequate margin of financial stability and justify recommendations for improving activities. The indicators necessary to determine the break-even activity were studied: marginal profit, marginal profit ratio, equilibrium volume of operating activity, level of operational security, and volume of operating activity that provides the target profitability and control lever. CVP analysis should help reduce the risk associated with choosing the right solution. It should be based on accounting information, reporting, plans and forecasts. The break-even analysis of economic activity as a cost management tool has many advantages and, from the point of view of the distribution of fixed costs, provides an objective assessment of performance and enables effective planning, forecasting and cost management. Indeed, in the conditions of change, the problem arises of determining costs, their distribution among objects and ensuring their minimization, management and recognition of expediency, achieving the necessary profitability.