ACCOUNTING BREAK-EVEN ANALYSIS AS A STRATEGIC FACTOR FOR COMPANIES: A CASE STUDY IN A SUPERMARKET

Abstract

The accounting break-even point represents a highly relevant tool for managerial accounting, as it assists in determining the minimum sales level an organization must achieve to cover its expenses, avoiding losses and enabling positive results. This study aims to examine the accounting break-even point of a supermarket located in the countryside of São Paulo State, in order to understand how this indicator can be used as a strategic tool in financial management. The research was conducted through a case study method, combining qualitative and quantitative analyses, with data collected directly from the company. To support the investigation, a bibliographic review was carried out based on classic and contemporary authors in the fields of managerial accounting, cost management, and finance. The topic is relevant in the competitive retail environment, where profit margins are increasingly narrow and efficient cost control can determine a company’s market sustainability. Calculating the break-even point enables a better understanding of the organization’s financial conditions, supporting pricing decisions, sales projections, and business expansion strategies. The results indicate that the use of accounting indicators strengthens decision-making, contributes to financial stability, and enhances the supermarket’s competitiveness.