Naslov
Break-Even-Analysis in milling-bakery production

Autori
Ranogajec, Ljubica ; Deže, Jadranka ; Kanisek, Jozo

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), ostalo

Izvornik
Proceedings of 3 International Congres Flour- bread 05 - 5. Croatian Congress of Cereal Technologists / Žaneta Ugarčić-Hardi - Osijek : Prehrambeno tehnološki fakultet Sveučilišta Josipa Jurja Strossmayera u Osijeku, 2005, 328-333

ISBN
953-7005-09-7

Skup
Flour-bread 05 - 5. Croatian Congress of Cereal Technologists

Mjesto i datum
Opatija, Hrvatska, 26.10.2005. - 29.10.2005

Vrsta sudjelovanja
Poster

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
bakery production ; variable cost ; contribution and break-even cost

Sažetak
Stronger competitions on market milling-bakery production impose demand for more cost control. Significant condition for making business decision is to understand cost behavior as well as its act through different production conditions and businesses. Calculating process it is possible to define result that presents the best identification of decision toward businesses prosperity.Direct cost method based on variable cost, with break-even cost analyses, gives effective databases for business decision- making.Contribution for break-even cost is key valuation for calculating break-even point (marginal point), which divide profit field from loss field, representing equal revenue and expenses.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA