Аннотация
This article analyzes the profitability of the enterprise, which is significant and cannot be overestimated.Since profit determines the final result of the financial activity of any enterprise, which is a source of increasing the financial resources of the enterprise.Thus, the article analyzes the effectiveness of commercial activities, the impact of costs on the most important indicators, as well as various ways to reduce them.The analysis of break-even activity of the company "Bayan Sulu" JSC based on the results of the financial statements for 2017-2018 was carried out.Reducing production costs allows the company to earn high dividends from investments and sell finished products.Thus, the break-even point was calculated for the production of Bayan Sulu JSC. this indicator is significant when drawing up a plan for the production and sale of finished products at the enterprise under study.Also, the break-even point value allows us to understand the balance of costs and revenues at the enterprise and allows us to make decisions about changes in prices for products (works, services).It is natural that the state of break-even at higher (lower) fixed costs can be achieved with a significantly larger (smaller) volume of product sales than for companies with high (low) variable costs. Keywords-break-even point, threshold of profitability, profit margin, operating leverage, safety margin.Variable and fixed costs are the two main types of costs.Each is determined depending on whether the total costs change in response to fluctuations in the selected object (often referred to as volume fluctuations).Variable costs change in total directly proportional to volume changes.Permanent (fixed) -remain without changes.Consider the