The breakeven point (BEP) is one of the elements characteristic for the process of mining production and it determines the last and yet profitable production. This value is determine as a point of intersection of cost of production and incomes from its sale. Consequently, a profitability interval is obtained, i.e. the range of profitably production. Also there exist different value of profitability of utilization inside this interval and this fact is presented by means of the function of elasticity of cost,income and elasticity of price depending the value utilization basing on the example of utilization of waste from mining production.