Title:

Próg rentowności a strategiczny cel przedsiębiorstwa

Group publication title:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Title in english:

Break-Even and a Corporate Strategic Objective

Creator:

Nita, Bartłomiej

Description:

Prace Naukowe Akademii Ekonomicznej we Wrocławiu. Finanse Bankowość Rachunkowość (2); 2005; nr 1059, s. 274-283

Abstrakt:

Management accounting refers to the provision of appropriate information for decision making, planning and control within the organization. Traditional techniques involve cost-volume-profit analysis, measuring cost and revenues for decision making and pricing decisions. These instruments very often fail to capture the importance of shareholder value. The paper discusses strategic management accounting and in particular focuses on break-even analysis which needs to be linked with value analysis. Break-even analysis is the core technique for understanding the point at which the business is making an accounting profit. However, one must remember that businesses "breaking-even" are falling short of achieving a rate of return greater than the cost of capital. So, it is possible that a break-even business (like in the example) is still destroying shareholder value. Therefore, the article presents how to figure out the number of products that must be produced and sold in order to satisfy shareholders. In other words we are interested in establishing such quantity of goods that allows achieving the profit equal to the expected profit. Any quantity of goods produced and sold below this point results in the destruction of shareholder value.

Publisher:

Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu

Place of publication:

Wrocław

Date:

2005

Resource Type:

artykuł

Language:

pol

Relation:

Prace Naukowe Akademii Ekonomicznej im. Oskara Langego we Wrocławiu; 2005; nr 1059 ; Finanse, Bankowość, Rachunkowość, nr 2

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Projekt dofinansowany ze środków budżetu państwa, przyznanych przez Ministra Nauki w ramach Programu Społeczna odpowiedzialność nauki II. Tytuł projektu: Nauka dla Społeczeństwa: Prace Naukowe AEW w otwartym dostępie (2005-2008)