Pojęcie i miary równowagi operacyjnej przedsiębiorstwa
The term and measures of operational equilibrum of enterprise

Summary/Abstract: The article concerns the theme of micro-economic approach to the operating equilibrium of enterprise and its analytic formula on the basis of management accounting. The purpose of the article is an attempt to redefine this concept and to popularize simple financial dependings which lay down the financial balancing of the enterprise with the hope that they will enrich the set of tools of analyst workshop and education programs of the management accounting. The operating equilibrium formula is derived from the modified approach to the break-even concept. On the basis of relationship between fixed costs to the amount of the margin, other terms are constructed which are helpful to determne the corporate equilibrium and the capital equilibrium.

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