3.

1 DEAD POINT

The détermination of the date of realization of the break even point

can be sought in two possible situation .

3.1.1 the turnover is regular

Time needed =(break even)/(turnover of the period)*360 day activity

Start date of the period +duration = break even date or dead point

3 .1.2 the turnover is irregularr

The turnover of a period can be evaluated applying to the turnover of

reference a coefficient of seasonal variability .

It sis neccessary to perform the cumulated turnover realized or

planned in order to determine the period during which it reached them the
one of its realization.

Duration in time = (break even-plurality turnoverP-1)/( turnover

period P) *duration of the activity period

3.2 BREAK EVEN