The Role of Break-Even Analysis in Enhancing the Quality of Managerial Decisions in Food Manufacturing Companies
DOI:
https://doi.org/10.51984/nztj4m38Keywords:
Applying break-even analysis, Break-even analysis, Food manufacturing companies, Knowledge of break-even analysis, Quality of managerial decisionsAbstract
This study aimed to examine the role of break-even analysis in aiding the quality of managerial decisions in food manufacturing companies in Benghazi city. This was achieved by measuring managers' knowledge of this technique and its practical application. The study adopted a descriptive-analytical approach, and primary data was collected via an online questionnaire from a random sample of (62) units. The data was then analyzed using the SPSS statistical software. The results showed a statistically significant positive impact of knowledge and application of break-even analysis on enhancing the quality of managerial decisions, particularly in the areas of pricing, planning, and cost management. Furthermore, the results indicated that higher levels of knowledge and application are associated with higher decision quality. The value of this study lies in providing empirical evidence, within the Libyan organizational context, demonstrating the importance of adopting evidence-based management to improve decision quality.
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