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Break- even point is important in cost accounting. Break-even point is the point where cost or expenses and revenue are equal. It is mean company not making loss and earns profit. A better understanding of break-even point is where target income is become 0 for company. However, if company’s profit is below break-even point, company will make loss. Instead, if company’s profit is above break-even point, company will earn profit. For example, if a business sells less than 300 shoes each month, the business will make loss, if the business sells more than 300 shoes each month, the business will make profit. This is clearly show, the break-even point of this business is sells 300 shoes each month. With this information, the business manager has tried their effort in order to make the business run within making loss. Some time, economic will influence whether the sales is above or lower in break-even point. If company think they can not make the sales above or equal with break-even point, company has to ensure viability they could try to reduce the fixed costs. For example, reduce cost such like rent cost, telephone cost, electric cost, water cost and so on. Beside that, company may also be able to reduce variable costs. For example, the price pays for the product by finding new supplier. Finally, company also can increase the selling price of their product. By doing this, the sale will make above break-even point. While this happen, company will run their business smoothly.