Analysis of multi-product break-even with uncertain information
نویسندگان
چکیده
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.
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