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 SM ISO690:2012ПАРМАКЛИ, Дмитрий. Проблемы внутрифирменного планирования эффективности производства и реализации продукции. In: Strategii şi politici de management în economia contemporană, Ed. 5, 25-26 martie 2016, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2016, Ediţia 5, pp. 29-37. ISBN 978-9975-75-791-1. |
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| Strategii şi politici de management în economia contemporană Ediţia 5, 2016 |
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Conferința "Strategii şi politici de management în economia contemporană" 5, Chişinău, Moldova, 25-26 martie 2016 | ||||||
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The article demonstrates the essence and types of marginal revenue. It further presents the specifics of calculating revenue per unit of production and the break-even amount of produced and realized output. Based on the examples of a particular enterprise a method of determining the margin of safety and operating leverage is provided. The problems of cost distribution into the fixed and variable ones in the framework of an enterprise as well as the reliability of break-even revenue calculation are explained. Finally, a number of solutions for indicated problems are suggested. |
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| Cuvinte-cheie marginal revenue, cost of production, net income, break-even amount of production, margin of safety, operating leverage |
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