Method for evaluating the breakthrough point according to the data of the financial results report
The article considers the algorithm for estimating the break-even point of an enterprise according to several consecutive annual reports on the financial results of RAS using simple methods of mathematical statistics. There is a description of the calculation procedure, its information base, the main formulas used. The limitations of the proposed approach are indicated. Examples of calculation execution are considered for the case when the algorithm leads to the desired result, and the case when the algorithm does not work and gives unacceptable results.