SUMMARY
The present analyses has as a goal the cost study, beginning with the founding of the plantationuntil production is finished, on different area situations and different capitalizing prices. Efficiency analyses ofthese activities in the circumstances of fix and variable prices due to exploitation area, production andcapitalizing price by the analyses of the critical point. Relationship between sales volume and profitability isstudied in the cost-volume-profit planning or the analyses of the critical point, as it is known. Analyses of thecritical point is a method of finding the point where sales exceed costs, point that indicates the moment when theexploitation becomes profitable (if the sales exceed this point) or if the exploitation is to the bad (if the salesvalue is situated below this point). Concretely, analysis of the critical point shows the area that can be efficient inthe conditions of a reasonable production and at a real capitalization price.