استخدام أسلوب تحليل التعادل في تحليل حساسية ربحية المشاريع الاستثمارية : دراسة حالة مشروع "إنتاج زيت الزيتون"

الملخص EN

This study aims to highlight the method of break-even analysis as an important tool in the field of profit planning and a form of sensitivity analysis, by which, it is possible to examine the impact of changes in cost factors, size and price, on profitability .

For this purpose, the olive oil production project, located in Souk Ahras and funded by the National Agency for Youth Support and Employment, was selected as a model.

The results of the study showed that the project has a low risk, and its break-even point is around 24% of sales which is a low percentage offers to project a great opportunity to maximize profits, and the safety margin is up to 76%.

The profitability sensitivity analysis also showed that the project is a bit sensitive to the price factor more than the factors of sold quantity and variable cost.

This result is confirmed by the the accounting and financial Break-even points analysis.