The document discusses break-even analysis, which is used to determine the sales volume needed for a business to start making a profit. It defines key terms like fixed costs, variable costs, unit price, total revenue, and break-even point. An example is given showing how to calculate break-even point using fixed costs of Rs. 30,000, variable costs of Rs. 7 per unit, and a selling price of Rs. 12 per unit. The break-even point in this example is 6,000 units. Factors that influence break-even point and limitations of break-even analysis are also outlined.