One of the main aspects of the analysis of business enterprises is the break-even point, which belongs to the Cost-Volume-Profit (CVP) analysis. Since revenues, cost and profits are the functions of the level of the enterprise's activity it is possible to apply the analytically determined relations to support the decision-making process. The economic account basing on the break-even point leads to planning the production on the production level that assures that the difference between the sales and the cost of goods sold is higher than zero. In this meaning, the break even-point is a very useful tool that enables the analysis of the profitability of a business. The usage of the break-even point within the basic analysis in the stock exchange analysis might in significant way decrease the investment risk or increase its effectiveness. The analyses of non-classical break-even point were conducted for companies in selected sectors listed on the Warsaw Stock Exchange in 2000 and 2005 years.
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