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In economic literature, the break-even point model is analysed from the aspect of quantifying the volume of production and trade, which will provide coverage of costs incurred, or a business without profit or loss and analysing the relevant factors (sales price, average variable costs, the amount of total fixed costs, etc.) on the break-even point. Although many authors indicate different applications of the break-even point analysis at making tactical and strategic decisions in management, only a small number of them has made a significant step away from the traditional approach to this problem in their research. There is also a possible application of this model in the process of planning and evaluation of investment projects. Sensitivity analysis, or the evaluation of the sensitivity of investment projects on the change of the critical factors on its profitability, is one of the segments of the application of this model in the practice of investment decision. The goal of this paper is to show the possibilities of applying the break-even point model in solving atypical and specific problems the management faces in making decisions about the implementation of the strategy of vertical integration, or in solving the dilemma whether a component of the final product should be bought from others or produced on its own.

Application of the break-even point model for solving the make or buy dilemma