ALTERNATIVE OF TEACHING THEORY


Sovetkin Y.A., Stepanova N.V., Shcherbina D.V.

The breakeven point theory described in course books on business planning has so many conventions that this article is supposed to be one of regular trials to approach theory to the practical tool. Keywords: breakeven point, production and sales volume, costs.

Yuriy A. Sovetkin, Doctor of Engineering, Professor; Nataliya V. Stepanova, post-graduate; Darya V. Shcherbina, a post-graduate student. - Samara State Aerospace University named after academician S.P. Korolyov (National Research University).


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