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What is the meaning of break-even point? Explain why this calculation is important to management.

What is the meaning of break-even point? Explain why this calculation is important to management.

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Answer #1

Answer : Meaning of  Break-even point :

  • Break-even point is the exact point where we get Sales - Expenses = Zero.
  • Break-even point is point where we are not making any money but also not loosing any money.
  • Break-even point helps business to determine the cost structures.

The calculation of Break-even point is important to management is of following reasons :

  • Break-even point's calculation helps management to calculate number of units to be sold in order to cover the cost and beyond that unit production will lead to profit.
  • Break-even point helps management to generate positive cash flows.
  • Break-even point helps company to determine at what stage your company.
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