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lineárisan változónak tekintjük, de a gyakorlatban nem lineárisak. Számviteli fedezeti pont: az a kibocsátási (értékesítési) volumen, amelynél az EBIT = 0. Ahol: FC
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meghatározása A vállalkozások olyan árat kívánnak szabni a termékeiknek, amelyek fedezik a költségeiket. A költségek két formában jelennek meg: Az állandó költségek (FC)
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free rate of return whose approximation is an average profitability of treasury bills in the country where the investment is made. In similar way, we can calculate