Abstract: the article adapts the method of calculating the break – even and margin of financial strength of production systems designed in the framework of crisis management, taking into account the increasing losses of the debtor, the level of capacity utilization and assortment shifts in the structure of products at the stage of competitive production. Assortment shifts give the probabilistic nature of economic indicators, and cause a certain degree of risk of anti-crisis measures. The proposed approach makes it possible to increase the reliability of the economic justification of anti-crisis solutions.
Keywords: break-even point, operational leverage (lever), crisis management, profit, losses
28-41 p.