If you did a break-even analysis for your firm, it would be possible for you to show management the point at which the level of sales that will cover all of the company's costs. A break-even analysis is how management and accountants asses the variable and fixed costs a company has with their sales revenue. When comparing these, the company is able to see at what point they will break even and cover all necessary operating costs. A good way to remember break-even is the point in which a business has no profit or loss.