| Summary: | To improve the performance evaluation of electrical engineering enterprises, firms should more accurately, in comparison with the existing methods, determine the contribution of each of their structural units to the results of the activity of the business entity as a whole. The purpose of the article is to identify the reserves for improving the efficiency of electrical engineering enterprises, to establish the results of specific units in the sale of elements of the enterprise's product, produced directly in these structures and sold in the markets. The task is achieved through the use of conditional prices for workshop products and expanding the scope of the break-even point method. Methods for establishing break-even points, which, in contrast to classical dependencies, when the entire volume of goods produced is realized, consider the option of incomplete sale and, accordingly, unproductive use of part of the resources are suggested as well. The value of this indicator for various values of prices and sales by options, their limit values, including when the volumes of production (sales) exceed their predetermined design values are presented. The most significant results are the development of methods for identifying the performance indicators of electrical enterprises as a whole and their units, the development of methods for calculating the breakeven point in various production situations. Their significance lies in the further development of the theory and methods of evaluating the activities of electrical enterprises and the possibilities of their practical application.
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