Postrzeganie progu rentowności przez księgowych
Accountants’ Perceptions of the Profitability Threshold

Summary/Abstract: Analyzing the financial statements of a business entity is an extremely important task for every stakeholder (Łojek, 2020a). A number of different factors influence the financial results, and often also financial liquidity. In business entities, the question must be asked: How many items of a given product or good should be sold, and at what price, so as not to generate a balance sheet loss? Similarly, the ques-tion can be put in a different way: At what value should goods be sold, and at what level of sales volume, will the entity not generate a balance sheet loss? One of the tools to answer these questions is the break--even point (Gabrusewicz, 2005). The perception of this issue is crucial for the proper functioning of an enterprise and often determines whether a business has a chance of success in a developed market sectorAnalyzing the financial statements of a business entity is an extremely important task for every stakeholder (Łojek, 2020a). A number of different factors influence the financial results, and often also financial liquidity. In business entities, the question must be asked: How many items of a given product or good should be sold, and at what price, so as not to generate a balance sheet loss? Similarly, the ques-tion can be put in a different way: At what value should goods be sold, and at what level of sales volume, will the entity not generate a balance sheet loss? One of the tools to answer these questions is the break--even point (Gabrusewicz, 2005). The perception of this issue is crucial for the proper functioning of an enterprise and often determines whether a business has a chance of success in a developed market sector (Kowalak, 2023). The main aim of the article is to analyze the results of survey research on perceptions of a break -even point by accountants. Additionally, testing of research hypotheses was used. For this purpose, it was decided to perform chi -square tests of independence. Secondary goals include discussion of the issue of the break -even point and its definition. Methods for determining the break -even point were also indicated and the advantages and disadvantages of its use were analyzed. Added value from the article is the opportunity to develop research on the benefits of using break -even analysis. The article is both theoretical and practical in nature and may constitute the basis for further research on the issue of the perceptions of the break -even point by accountants. It should be emphasized that such research has not been conducted before and is therefore innovative. The study uses research methods such as the chi -square independence test, statistical analysis, criticism of the literature, academic research results, as well as statistical inference.

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