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Table 4.

Break-even point of grain production at OOO Irek

Indicators 2017
Fixed costs – total, RUB, in thousands 10167
Variable costs – total, RUB, in thousands 11164
Variable costs per 1 decitonne of grain, RUB 249.18
Production output, decitonne 44803
Revenue, RUB, in thousands 24409
Selling price of 1 decitonne, RUB 538.64
Marginal revenue – total, RUB, in thousands 13245
Marginal revenue per 1 decitonne of grain, RUB 295.63
Margin ratio 0.543
Break-even point:- by volume, decitonne 34391
- by value, RUB, in thousands 18724
Margin of safety: – by value, RUB, in thousands 5685
- % 23.29

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