{"id":"https://openalex.org/W2489504346","doi":"https://doi.org/10.17818/nm/2016/si9","title":"Application of Break-Even Point Analysis","display_name":"Application of Break-Even Point Analysis","publication_year":2016,"publication_date":"2016-07-01","ids":{"openalex":"https://openalex.org/W2489504346","doi":"https://doi.org/10.17818/nm/2016/si9","mag":"2489504346"},"language":"en","primary_location":{"id":"doi:10.17818/nm/2016/si9","doi":"https://doi.org/10.17818/nm/2016/si9","is_oa":true,"landing_page_url":"https://doi.org/10.17818/nm/2016/si9","pdf_url":null,"source":{"id":"https://openalex.org/S2737107756","display_name":"Na\u0161e more","issn_l":"0469-6255","issn":["0469-6255","1848-6320"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","dongbi-d","poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310314791","host_organization_name":"University of Dubrovnik","host_organization_lineage":["https://openalex.org/P4310314791"],"host_organization_lineage_names":["University of Dubrovnik"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Na\u0161e more","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.17818/nm/2016/si9","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5024258501","display_name":"Rudolf Kampf","orcid":"https://orcid.org/0000-0001-7766-6386","observed_orcids":["https://orcid.org/0000-0001-7766-6386"]},"institutions":[{"id":"https://openalex.org/I4210159643","display_name":"Institute of Technology and Business","ror":"https://ror.org/05a70k539","country_code":"CZ","type":"education","lineage":["https://openalex.org/I4210159643"]}],"countries":["CZ"],"is_corresponding":false,"raw_author_name":"Rudolf Kampf","raw_affiliation_strings":["Institute of Technology and Business in \u010cesk\u00e9 Bud\u011bjovice Faculty of Technology, Czech Republic"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute of Technology and Business in \u010cesk\u00e9 Bud\u011bjovice Faculty of Technology, Czech Republic","institution_ids":["https://openalex.org/I4210159643"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5016190900","display_name":"Peter Majer\u010d\u00e1k","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3122011922","display_name":"University of \u017dilina","ror":"https://ror.org/031wwwj55","country_code":"SK","type":"education","lineage":["https://openalex.org/I3122011922"]}],"countries":["SK"],"is_corresponding":false,"raw_author_name":"Peter Majer\u010d\u00e1k","raw_affiliation_strings":["Faculty of Operation and Economics of Transport and Communications University of \u017dilina, Slovakia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty of Operation and Economics of Transport and Communications University of \u017dilina, Slovakia","institution_ids":["https://openalex.org/I3122011922"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069269376","display_name":"Pavel \u0160vagr","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210159643","display_name":"Institute of Technology and Business","ror":"https://ror.org/05a70k539","country_code":"CZ","type":"education","lineage":["https://openalex.org/I4210159643"]}],"countries":["CZ"],"is_corresponding":false,"raw_author_name":"Pavel \u0160vagr","raw_affiliation_strings":["Department of Transport and Logistics Institute of Technology and Business \u010cesk\u00e9 Bud\u011bjovice, Czech Republic"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Transport and Logistics Institute of Technology and Business \u010cesk\u00e9 Bud\u011bjovice, Czech Republic","institution_ids":["https://openalex.org/I4210159643"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.096,"has_fulltext":true,"cited_by_count":36,"citation_normalized_percentile":{"value":0.96069435,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"63","issue":"3","first_page":"126","last_page":"128"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.7846999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T14239","display_name":"Business, Education, Mathematics Research","score":0.7846999764442444,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12123","display_name":"Financial Analysis and Corporate Governance","score":0.11819999665021896,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.03669999912381172,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/break-even-point","display_name":"break-even point","score":0.9750000238418579},{"id":"https://openalex.org/keywords/fixed-costs","display_name":"fixed costs","score":0.9620000123977661},{"id":"https://openalex.org/keywords/variable-costs","display_name":"variable costs","score":1.0},{"id":"https://openalex.org/keywords/earnings-prediction","display_name":"earnings forecasting","score":0.8519999980926514},{"id":"https://openalex.org/keywords/revenue-forecasting","display_name":"revenue forecasting","score":0.6600000262260437},{"id":"https://openalex.org/keywords/cost-volume-profit-analysis","display_name":"cost-volume-profit analysis","score":0.8190000057220459}],"concepts":[{"id":"https://openalex.org/C28719098","wikidata":"https://www.wikidata.org/wiki/Q44946","display_name":"Point (geometry)","level":2,"score":0.6614860892295837},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5799741148948669},{"id":"https://openalex.org/C2780428219","wikidata":"https://www.wikidata.org/wiki/Q16952335","display_name":"Cover (algebra)","level":2,"score":0.5584911108016968},{"id":"https://openalex.org/C182365436","wikidata":"https://www.wikidata.org/wiki/Q50701","display_name":"Variable (mathematics)","level":2,"score":0.49012693762779236},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.413942813873291},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.37476682662963867},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.3584267497062683},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3112238347530365},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.18901973962783813},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.16128936409950256},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.14384108781814575},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"score":0.0586702823638916},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C134306372","wikidata":"https://www.wikidata.org/wiki/Q7754","display_name":"Mathematical analysis","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.17818/nm/2016/si9","doi":"https://doi.org/10.17818/nm/2016/si9","is_oa":true,"landing_page_url":"https://doi.org/10.17818/nm/2016/si9","pdf_url":null,"source":{"id":"https://openalex.org/S2737107756","display_name":"Na\u0161e more","issn_l":"0469-6255","issn":["0469-6255","1848-6320"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","dongbi-d","poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310314791","host_organization_name":"University of Dubrovnik","host_organization_lineage":["https://openalex.org/P4310314791"],"host_organization_lineage_names":["University of Dubrovnik"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Na\u0161e more","raw_type":"journal-article"},{"id":"pmh:oai:hrcak.srce.hr:162578","doi":null,"is_oa":true,"landing_page_url":"http://hrcak.srce.hr/162578","pdf_url":"http://hrcak.srce.hr/162578","source":{"id":"https://openalex.org/S4306400071","display_name":"University of Zagreb University Computing Centre (SRCE)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I181343428","host_organization_name":"University of Zagreb","host_organization_lineage":["https://openalex.org/I181343428"],"host_organization_lineage_names":[],"type":"repository"},"license":"other-oa","license_id":"https://openalex.org/licenses/other-oa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"NA\u0160E MORE : znanstveno-stru\u010dni \u010dasopis za more i pomorstvo","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.17818/nm/2016/si9","doi":"https://doi.org/10.17818/nm/2016/si9","is_oa":true,"landing_page_url":"https://doi.org/10.17818/nm/2016/si9","pdf_url":null,"source":{"id":"https://openalex.org/S2737107756","display_name":"Na\u0161e more","issn_l":"0469-6255","issn":["0469-6255","1848-6320"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["ddh","doaj","dongbi-d","poland-40","russia-white-list-1"],"host_organization":"https://openalex.org/P4310314791","host_organization_name":"University of Dubrovnik","host_organization_lineage":["https://openalex.org/P4310314791"],"host_organization_lineage_names":["University of Dubrovnik"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Na\u0161e more","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320323641","display_name":"Vedeck\u00e1 Grantov\u00e1 Agent\u00fara M\u0160VVa\u0160 SR a SAV","ror":"https://ror.org/044gwpv05"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7068934746","https://openalex.org/W1536949059","https://openalex.org/W3099371918","https://openalex.org/W3170768127","https://openalex.org/W7126055429","https://openalex.org/W2523290010","https://openalex.org/W2339728936","https://openalex.org/W4226076926","https://openalex.org/W2561052750","https://openalex.org/W7021252169"],"abstract_inverted_index":{"The":[0],"determination":[1],"of":[2,18,61],"Break-even":[3,34,54],"point":[4,35,55],"represents":[5],"the":[6,10,15,33,52],"important":[7],"information":[8],"for":[9,25],"enterprise":[11,21,37],"because":[12],"it":[13],"defines":[14],"minimum":[16],"amount":[17],"products":[19],"that":[20],"needs":[22],"to":[23,38,43],"produce":[24],"cover":[26],"their":[27],"fixed":[28],"and":[29,56],"variable":[30],"costs.":[31],"Knowing":[32],"allows":[36],"properly":[39],"estimate":[40],"revenues":[41],"necessary":[42],"ensure":[44],"profits.":[45],"In":[46],"this":[47],"paper,":[48],"authors":[49],"deal":[50],"with":[51],"identifying":[53],"indicate":[57],"a":[58],"model":[59],"example":[60],"its":[62],"calculation.":[63]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2023,"cited_by_count":9},{"year":2022,"cited_by_count":9},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-10-01T08:54:57.152042","created_date":"2016-08-23T00:00:00"}