Utvrđivanje profitabilnosti proizvoda i procena promene uslova poslovanja preduzeća

Nemanja Berber

doi:10.5937/

Authors

Nemanja Berber College of Business, Novi Sad, Srbija Author

DOI:

https://doi.org/10.5937/

Keywords:

economics, business, profitability

Abstract

Profitability analysis is instrument which has been used in economic theory and practice for years. Considering changeable conditions of business, including globalization and integration processes, with great impact of today’s economic crisis, this instrument have more and more important role in decision – making. Analysis in this paper was conducted in enterprise of candy industry. In the enterprise it has been detected deviation from the breakeven point, so as the decrease of profit. In order to save the profitability of business, it was important to make detailed analysis of production program, and create such production mix, which will allow enterprise to appear on the market and earn profit. This paper presents basic theoretical implications of the breakeven point, profitability of products and rates of safety, so as the use of these instruments in profitability analysis of specific production enterprise.

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