AC makes the Break-Even Analysis by considering the unique variables of each organization and the business context. Factors like fixed costs,/expenses, variable costs/expenses, and revenue expectations are evaluated.

When developing the Break-Even Analysis, AC takes into account aspects such as the cost structure, the industry to which the business belongs, and market conditions. This personalized approach ensures that the calculation reflects an estimated starting point where profits begin to be perceived according to the reality of the business.

Determining the required sales value allows companies to plan strategies to achieve their financial goals.