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1、NemanjaBerberM.A.HigherSchoolofProfessionalBusinessStudiesVladimiraPerićaValtera4,NoviSad,Serbiaberber_nemanja@yahoo.comBožanaGolićB.A.MasterstudentatFacultyofEconomicsSegedinskiput9–11,Subotica,Serbiabozanagolic@gmail.comTHEROLEOFCOST–VOLUME–PROFITANALYSISANDBREAKEVENGRAPHICINCRISISBUSINESSCONDIT
2、IONSABSTRACTCost–volume–profitanalysisandbreakevengraphicareinstrumentswhichhavebeenusedineconomictheoryandpracticeforyears.Consideringchangeableconditionsofbusiness,includingglobalizationandintegrationprocesses,withgreatimpactoftoday’seconomiccrisis,theseinstrumentshavemoreandmoreimportantroleind
3、ecision–making.Economicdecisionsincurrentbusinessconditions,associatedwithhighriskanduncertainty,havetobemadeadequatelybecauseanydeviationfromtheoptimalparameterscanbedangerousfortheenterprise.Analysisinthispaperwasconductedinenterpriseofcandyindustrywhichproducesfivegroupsofproducts.Intheenterpri
4、seithasbeendetecteddeviationfromthebreakevenpoint,sotheprofitwasdecreased.Inordertosavethebusinessincriticaloperatingconditions,itwasimportanttomakedetailedanalysisofproductionprogram,andcreatesuchproductionmix,whichwillallowfurthersurvivalandgrowthfortheenterpriseonthemarket.Inthatway,thispaperpr
5、esentsbasictheoreticalimplicationsofthebreakevenpointandcost–volume–profitanalysis,soastheuseoftheseinstrumentsinprofitabilityanalysisofoneproductionenterprise,withappropriateanalyticalinstruments.Keywords:cost–volume–profitanalysis,breakevengraphic,costs,revenues,productionprogram,crisis1.INTRODU
6、CTIONToday'seconomyisfacedwithchallengessuchasconstantlyincreasingcompetitiononworldsmarkets,strengtheninguntilnowlessdevelopedcountriesandtheireconomies(ChinaandIndia),moreandstrongertechnologicalinnovations,etc.Althoughcertainchangesthatoccurarethestimulustoeconomicactivity,also,somemovementsont
7、hemarketmaybecomeathreat.Infact,thecurrenteconomiccrisisasrecessionhascoveredallcountriesoftheworld,andtheconsequencesthatresultareverycritical.Loweringproductionandothereconomicactivitiesarecausedbyanumberofothe
