BREAK-EVEN THEORY AND ACCOUNTING AS A MANAGEMENT DECISION A TOOL

This study is designed to analyze the Break-even theory and accounting as a decision tool in manufacturing company. The researcher will discuss the purpose and the importance of the techniques that are in operations and practiced by the company. It introduced the planning tool called the Break-Even chart that will make a major impact to assist management in profit planning, decision making and forecasting. It will also emphasizes on model of development relating to Break-Even analysis. Data for this research work will be obtained through administering questionnaire through oral interview to the senior staffs of some manufacturing companies, after which critical analysis follows. Regrettably however, the quest for information will be hindered by time and money factors. Lectures will be going on in the class, resources are scarce to travel wide and collect more information which would enable the researcher to write extensively on the topic. In conclusion, therefore, the researcher will suggest that Break-even techniques when applied, will help a business in profit planning, decision making and forecasting.