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Method of applying the break-even point model for the management of labor productivity


Lidiya Shamray
(about the author)

Shamray Lidiya Viktorovna –

Published in:
Russian Journal of Entrepreneurship
– № 7-1 / July, 2009



Keywords: break-even point model, conventionally fixed costs, labor productivity, rationing of labor, volume of production, wages


Citation:
Lidiya Shamray (2009). Method of applying the break-even point model for the management of labor productivity. Russian Journal of Entrepreneurship, 10(7), 67-70. — url: http://bgscience.ru/com/lib/1491


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Abstract:

This article analyzes the application of the accounting model of breakeven point for assessing the economic efficiency of management decisions aimed at increasing productivity of the enterprise. Rationalized the replacement of production (sales) volume rate on the rate of labor productivity in a model of break-even point.







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