Grain production planning based on break-even point

the aim of the study is to formulate a methodology for planning grain production based on the break-even point for developing effective management decisions. Methods: the methods used in the presented study are economic methods for calculating the break-even point, the analytical method for determining variable costs, the monographic method and the comparison method. Findings: the study contains an approach to conducting a factor analysis of costs in break-even management; it is indicated that in crop production this indicator can be represented as the minimum gross yield of products from the entire area, as well as the minimum yield; a fragment of the financial performance report is presented to determine net profit. Conclusions: planning of production volumes and product costs depends on the ability to obtain a harvest with target quality indicators and an economically justified volume of production; calculation of variable costs for the planned production volume in the amount of 1,297 thousand rubles, which includes a single tax, is made; a fragment of the financial performance report is presented to determine the net profit at the level of the target profit of 180 thousand rubles; use of the proposed method for determining the break-even and planned production volume will allow farmers to more accurately analyze and plan production and financial results.

agricultural production, grain, gross harvest, yield, break-even point, target profit, single tax