Step-by-step explanation:
The safety margin can be defined as the difference between actual sales and breakeven sales. That is, it is all billing that exceeds breakeven billing. So having a safety margin means having results above break-even point, ie profit.
It is important for managers to use the safety margin as an aid in the decision-making process, as through this it is possible to establish sales decrease provisions before a project is no longer useful in the company.