This presentation discusses break-even analysis and its importance for industries. It defines break-even analysis as a tool to determine the sales volume needed for a business to start making a profit. It then explains how to calculate break-even analysis by determining fixed costs, variable costs, expected unit sales, unit price, total costs and total revenue. The presentation notes that the break-even point indicates the level of output where costs and revenues are equal. It highlights how break-even analysis helps industries determine the optimum output level, minimum cost per unit, target capacity, and analyze the impact of new products, equipment purchases and process changes.