BREAK-EVEN ANALYSIS (BEA) IN EGG PRODUCTION

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±53.07) confirms that the production of enrichments eggs with PUFA n-3 is economically more efficient.