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The development of this paper started from the need to establish the break-even point in the cases when it is necessary to make a business planning of the entity’s activity. The establishment of the break-even point is closely related to the level of the sales and of the constant consumption. The importance of the break-even point for the management of the entity lies in the fact that it separates the level of activity that generates profit from the level of activity that records loss. Based on this, this approach presents the methods for determining the break-even point, its usefulness, as well as the advantages and the limitations of using the break-even by the management of the entity.