%0 Journal Article %T BREAK-EVEN ANALYSIS (BEA) IN EGG PRODUCTION %A Jadranka De£¿e %A Ljubica Ranogajec %A Ana Crn£¿an %A Jelena Kristi£¿ %J Poljoprivreda (Osijek) %D 2010 %I Faculty of Agriculture in Osijek %X A conducted research analyzes two systems of egg production, the conventional, commercial egg production and the egg production with a higher nutritive value - PUFA n-3 enriched eggs. Financial result of eggs production with PUFA n-3 is significantly higher than that of the conventional production - profitability of the conventional production was 19.29% and the one with PUFA n-3 enriched eggs 36.10%. It is, therefore, important to evaluate the efficiency of the use of capital based on the profitability of capital that is in the conventional egg production 23.9%, and in the production of PUFA n-3 enriched eggs 56.1%. According to the results of investigation, it is necessary to produce 258 eggs in the conventional egg production, whereas in the production of enrichments eggs with PUFA n-3 breakeven point (BEP) is lower and amounts 204 eggs per laying hen per year. A higher cover rate with a difference of 10%(42.99¡À53.07) confirms that the production of enrichments eggs with PUFA n-3 is economically more efficient. %K egg production %K PUFA n-3 %K break-even analysis (BEA) %U http://www.pfos.hr/~poljo/sites/default/data/2010_2/09_DEZE.pdf