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The aim of the paper is to examine the role of the break-even point (BEP) as a business management tool in the conditions of natural disasters and to propose various managerial scenarios for effective decision-making after severe damage to production equipment. The break-even point of a company represents the sales volume or revenue level at which total revenues equal total costs (both fixed and variable), meaning that the enterprise neither makes a profit nor incurs a loss. Below this threshold, the company opera...

The aim of the paper is to propose guidelines for a general virtual reality based framework for training people how to behave and evacuate in business buildings during disastrous events. Disaster is a chain of dangerous events or exposure to hazardous conditions, which could lead to harmful damages to people with an eventual loss of life or property. Such risk conditions can be managed by planning well ahead before disasters occur and by performing suitable training to avoid critical disaster consequences. The pap...

The aim of the paper is to propose some financial scenarios for recovery of natural disaster damages based on insurances and credits. In recent years, there has been an increase in the frequency and severity of natural disasters worldwide. It is well known that natural disasters can affect companies by damaging or completely destroying their material assets. This leads to a partial or complete economic activity interruption of the affected companies. The study focuses on the direct material damage to the companies...

The aim of the paper is to analyze the impact of natural disasters on the economic activity of companies by a modified DuPont model. The proposed modified DuPont model includes ratios for economic efficiency, profitability and financial autonomy. Usually the DuPont analysis model is used to evaluate the component parts of a company's return on equity (ROE). This allows an investor to determine what financial activities are contributing most to the changes in ROE. DuPont analysis divides ROE into its constituent co...