Применение маржинального анализа в оценке эффективности производства яиц
2011
Dovnar, N.K., Grodno State Agrarian Univ. (Belarus)
In the conditions of the Republic of Belarus there were analyzed problems of usage of marginal analysis in the assessment of efficiency of production of eggs, an analytical method for the analysis of break-even result in the production (realization) of the eggs is presented. Results of the realized study showed that the applied margin analysis made it possible for the managers of an enterprise to get information concerning profitability or loss ratio of poultry production activities depending on production volume. It also made it possible to calculate the trigger point of production volumes, to forecast the prime cost behavior as a whole and its separate elements depending on performance factors of production volumes, i.e. to solve the problems of tasks of strategic management of production profit. Research results proved that the marginal analysis was a valid method for substantiation of a wide spectrum of managerial decisions.
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