Analisi del punto di pareggio di un'impresa artigiana

The break even point analysis is a useful tool employed by management to understand the relationship between sales, costs, and profit. The aim of this paper is to apply this analysis to a real case, in order to estimate the break even point for a small business operating in the automotive sector. To achieve this goal I will analyse the Income Statement of the company, in which all the data needed for the analysis can be found (fixed and variable costs, revenues from services sold and profit of the year). In the end the relation between the total costs function and the revenues function will be plotted on a graph, highlighting the break even point, and some consideration on how the business could improve will be given.