Today, so many companies have been developed in our lovely country. Despite many of them that have not applied a sound management principle due to their traditional forms, the companies' objectives have not been optimally achieved. One of a company's goals is to get the possible highest profit from its business operations. The Break-Even Analysis can be used to measure the profits, the minimum sales, and the level of Margin of Safety (M.O.S.). Break-Even Analysis helps managers in their judgments for profit planning and controlling.