The break-even point of any production, i.e. determining the number of units in which the proceeds from their sale will be able to cover both variables, and constant costs, it is advisable to consider only when one type of product is produced and there is no distribution of fixed costs by their types (which is typical for multi-nomenclature activities). I.e. there should be one conditionally unchangeable amount of overhead costs per type of product.
It's just that when there is a distribution of overhead costs (permanent) by type of product, then with any change in the volume of output of any product, the amount of overhead costs attributed to each type will also change, in accordance with the organization's accounting base for their distribution. I.e., there will be no consistency in overhead costs for each type of product. This means that the calculated value of the break-even point will not correspond to the value at which the break-even can be achieved for a particular product.
In multi-nomenclature activities, the calculation of break-even is washed away only if the value of the posted fixed costs does not change for them.
Evaluation break-even is more correct It should be done for the entire type of activity and on the basis of the financial and economic model of the company, which takes into account multifactorial factors and allows you to deduce its overall result, which is the basis for making the right management decision.
