Cost optimization is one of the ways to preserve the financial and economic stability of a business, therefore, tracking the moment at which the transition from the break-even point to the loss growth zone occurs is the main object of management control. Defining the break-even point as an economical situation in which the costs of a business entity in absolute monetary terms are equal to the incomes fully covering them, and the profit is zero, it can be defined as the limit or edge of security

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... at which the business can still be saved. Thus, the relevance of the security point is that with the equality of costs and income, the moment of bankruptcy of the business entity has not yet come, and, consequently, the subject has come to the financial edge or found himself in a situation where there is still an opportunity to make managerial decisions that can save the business. Based on the relevance of issues related to getting out of the zone of maximum financial risk, which is the achievement of the break-even point during the crisis, the topic of the article should be considered relevant.