Aspecte aplicative aferente diagnosticului pragului rentabilităţii

Abstract

This article presents the results of the diagnosis of the break-even point for products manufactured by the joint company „Lafarge Ciment”. It was found that in the production of cement the preponderent share goes to variable costs, while in concrete cement asbestos blocks and bricks a higher share goes to constant costs. The calculations show that the actual volume of sales has far exceeded the break-even point for all products, what was positively appreciated. The dynamic increase of the break-even point for asbestos cement concrete blocks had a negative influence of unit of variable costs by 68.8 thousand pieces and total constant costs by 70.7 thousand pieces. CZU: [657.471.1:657.372.12](478); JEL: B41