Efficiency of application of the marginal analysis method on oil and fat enterprises of Ukraine

Olena Leonidivna Mykhalska


The paper considers the example of a particular company of oil and fat industry of Ukraine such known methods in the world practice and those that have not been applied yet in this industry as the method of marginal analysis as a «break-even point», «Cost (cost) - Volume (volume of sales) - Profit (profit), «conduct relevant and irrelevant expenses». The main method of all mentioned ones is the method of «break-even point», it affects the other two methods, all of which makes it possible to answer the question of modern business. It is defined the rating decision about the acceptance of additional orders at a price that is below cost. It is grounded the structure of output and alternatives of waste self-recycle or transfer production facility to rent. Methods of marginal analysis, using the «break-even point» in terms of its practical application on the example of oil and fat company, method of choise of the most effective economic and financial decisions are shown in the article. One of the modern methods of marginal analysis is «Cost-Volume-Profit» analysis that allows to make science-based management decisions based on the concept of break-even enterprise. Central part in the CVP analysis is the breakeven analysis that is based on calculation of the «breakeven point». That makes it possible to establish its critical value at which the rate of production ensures zero profit or loss. The method of marginal analysis is a the necessary one for managers and economists of all levels of government on oil and fat enterprises.


costs; sales; income; "Break-even point"; fixed and variable costs; relevant and irrelevant costs.

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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