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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...