OPPORTUNITIES FOR USING GRAPHICAL BREAKEVEN ANALYSIS

The article deals with the problems of breakeven analysis, the order of plotting the schedule taking into account the volume of sales of certain types of products. The possibility of using graphical breakeven analysis to identify the risk of loss of breakeven is analyzed.

A dynamic Study of Breakeven Output, Yield and Land-equivalent for Major Crops of Madhya Pradesh

Madhya Pradesh, one of the largest states in the country, has been lagging in private investment in agriculture since the 2000s. To investigate the reasons for this decline, breakeven analysis coupled with trend analysis was carried out using plot-level secondary data from DES, India, for the period 2000-01 to 2016-17 for sorghum, cotton, maize, chickpea/gram, black gram, red gram, lentil, rapeseed and mustard, soybean, paddy and wheat crops. The results revealed that the cotton, soybean and black gram were unsuitable for farmers with inadequate means while lentil was the most stable crop. Rice-wheat and Cotton-gram cropping pattern was found to be risky. Red gram, gram, sorghum, paddy, mustard, soybean and black gram had a horizontal trend of break-even output. Wheat was the only crop with a negative trend of breakeven output. Important policy suggestions include the adoption of custom hiring of machinery and rigorous yield improvement programmes for paddy, sorghum and maize.

Management Accounting Change as a Sustainable Economic Development Strategy during Pre-Recession and Recession Periods: Evidence from Russia

The volatility of both global and national markets has emerged in recent years. In response to the changes in the operating environment, organizations have been adopting various practices to ensure sustainable development by anticipating threats and managing risks. While many studies are focusing on the investigation of strategic adaptation to the volatile economic environment, there has been little research examining management accounting (MA) as a sustainable development strategy in times of economic turbulence. This study investigates the degree of variation in the use of MA practices induced by economic recession. Investigating the variations in management accounting practices in Russian organizations in 2000–2013 (pre-recession period) and 2014–2018 (economic recession), the authors explore the change across 54 MA tools split into operation, management, and strategy pillars. The contribution of this study to the literature involves the understanding of the use of particular MA tools across various types of organizations and industries before and during the economic recession, as well as discovering the intention to change the instruments in case the economic situation deteriorates. The survey of four types of organizations (micro, small, medium, and large) in five sectors (service, industry, trade, agriculture, and tourism) was conducted in seven territories of Russia differentiated on the level of their economic performance (well-performing, average, and declining). The survey revealed that, during the crisis, the respondents tend to drop using many of proactive sustainability-oriented MA tools and instead focused on achieving immediate and direct effects on sales, profits, and other performance parameters by employing less-sophisticated short-term MA instruments. The forecast of future application of MA tools in a falling economy revealed that, in an attempt to achieve durable and sustainable performance, the organizations of all types and sectors intended to focus on practices such as risk management variance analysis, rolling forecasts, payback, breakeven analysis, and activity-based management.

Forecasting Life Cycle CO2Emissions of Electrified Vehicles by 2030 Considering Japan’s Energy Mix

This paper presents a comprehensive life-cycle analysis of CO2(LCCO2) emissions from automobiles using a hybrid life-cycle inventory approach to predict the growth of electrified vehicles in Japan. Herein, the hybrid electric vehicle (HEV), plug-in HEV (PHEV), and battery electric vehicle (BEV) versions of the mass-produced Toyota Prius hatchback are analyzed, considering the automobile-usage environment in Japan. In particular, a breakeven analysis of HEV vs. PHEV vs. BEV is conducted in terms of LCCO2emissions that are affected by (i) outside air temperature and (ii) CO2emissions during power generation from the present day up to 2030. Our results show that HEV has the lowest LCCO2emissions when the current thermal-power-dependent electricity generation mix (average for 2012–2014) is considered, followed in order by PHEV and BEV. However, it is predicted that in 2030, PHEV will have the lowest LCCO2emissions, followed in order by HEV and BEV, as it is anticipated that nuclear and renewable energy sources will be widely available by 2030. PHEV is expected to gain popularity by 2030. Regarding BEV, large quantities of CO2emissions are emitted during battery production. Furthermore, due to the domestic electricity generation mix from the present day up to 2030, the LCCO2emissions of BEV will exceed those of HEV and PHEV.