Analysis of multi-product break-even with uncertain information

We revise the classic methodology to find the multi-product break-even point. In the current paper we propose a solution to the problem under uncertainty conditions, based on Durán Herrera’s crisp approach [3] and applying fuzzy linear programming. We introduce the concept of approximate break-even for cases in which, due to the nature of the problem, it is not possible to find the break-even point. We propose two situations to deal with approximate break-even when the information regarding marginal contributions and /or total fixed costs is uncertain. A fuzzy linear programming method is applied to the study of a real case in a small enterprise. The characteristics of this case make it necessary to use integer linear programming.

• Type: Conference
• Year: 2003
• Where: EUSFLAT
• Authors: Luisa L. Lazzari, María Silvia Moriñigo
• Keywords: Approximate Break-even, Break-even, Break-even Point, EUSFLAT 2003, EUSFLAT 2007