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Abstract
<jats:p>Currently, there is a notable gap in the scientific literature regarding break-even flight analysis within Armenia's civil aviation sector. Addressing this gap, this study proposes new economic indicators designed to increase the overall efficiency and profitability of air transportation. By identifying these metrics, the developments presented in this paper can serve as an economically sound baseline for airlines mastering the competitive transportation market. The research focuses on calculating costs and revenues across different transportation volumes to identify various break-even points. The study evaluates the economic efficiency of flights, analyzes the influence of varying transportation volumes on tariffs, and assesses how these tariffs subsequently impact overall efficiency. The underlying methodology relies on variable cost calculation, distinguishing between costs that fluctuate with the number of flights and fixed costs that remain constant. Because variable costs in aviation are relatively high compared to fixed costs, calculations were performed assuming maximum passenger capacity. This ensures that the costs associated with all passengers are accurately reflected in individual ticket pricing during fully loaded flights. As a result of this analysis, the study identifies three novel metrics previously undocumented in the relevant literature: the lower break-even point of a flight, the intermediate profitability point for total costs, and the intermediate profitability point for variable costs. These points were graphed and compared against curves mapping constant, variable, and total costs alongside revenue. Ultimately, airlines can utilize these newly introduced indicators to calculate profitability with greater precision and develop highly effective, data-driven economic strategies.</jats:p>