Analisi del punto di pareggio di Almagestum Group S.n.c

This paper is intended to provide a practical analysis of the break even point related to the company in which I carried out an internship during my undergraduate carrier. After a brief history about Almagestum Group, in the first part of the paper, it has been introduced the meaning of one of the most important figures in managerial accounting: the cost. Cost can be classified in different ways and can assume different connotation based on the usage that is needed. After the introduction on costs and its different purpose, the paper turns toward the theory about the break even point analysis and about the cost-volume-profit analysis. The preface we have done would be very important to help in the practical analisys of Almagestum Group's case. It is very important for every kind of business to make a constant monitoring of the results the break even point analysis can provide. For a business, it is necessary to know and understand in which manner it could start making its profits. Especially for a young business, like Alamgestum, that may still be planning and budgeting for its short run period. The theory turns into practice as we analyze the data of Almagestum and make the construction of the BEP analysis model based on these data. It has been possible to complete the study of the company thanks to the Income Statement that was provided by the management of the company. This statement contains all the information needed: fixed costs, variable costs, total revenues from services sold and net profit of the period of activity. The actual determination of the break even point has been possible assuming conditions that helped in making the process easier and more immediate. It is important to understand that these assumptions are pretty far from the reality and from how business management really acts when they face the necessity to budget their business. In the last part of the paper, an important contribution would be given by the graphical representation of the model. The Cartesian graph will plot the relation between the total cost and revenues functions, and from there, the point of break even would be individualized. Once the break even point has been found and determined, the business management should consider all the actions it should take in order to improve the business. Some of the actions the business management could implement are related to determination of the optimal volume to be produced so that a predefined net profit could be reach.