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The article is devoted to the issues of strategic analysis of the break-even of agro-industrial complex organizations as a basis for making managerial decisions. The technique of partial calculation of the production cost of production in the “direct-cost” management accounting system is considered. The economic substantiation of options for the sale of dairy products by an enterprise using methods of full and partial absorption of costs is given. The results obtained can be used by agribusiness enterprises to form a development strategy and strategic business plans.
Khoruzhy et al. (2021) studied this question.