The Marginal Analysis of the Enterprises in the Oil and Fat Industry Sector in Conditions of Uncertainty and Risk

An analysis of publications of the scientific researches by various authors together with a marginal analysis of the enterprises in the oil and fat industry sector in conditions of uncertainty and risk are carried out. The theory of break-even and the corresponding algebraic methods are discoursed, their graphic interpretations for conditions of the oil and fat industry sector of Ukraine are presented. The situation with the occurrence of uncertainty and risk in the marginal analysis is researched. An empirical estimation of risk is carried out for 11 enterprises in the oil and fat industry sector and a calculation of the break-even points of activity of the PJSC with Foreign Investment «DOEZ» is done taking into view the uncertainty factor for 2015–2016. Direction of further scientific researches is development of a scientific-methodical approach to calculation of the optimal level of franchise by insurance companies of Ukraine as a component of the systems of risks management of the industrial enterprises in the oil and fat industry sector.