A strategic plan will take your organisation nowhere if it doesn't take into account revenue and cost drivers. The ability of an organisation to grow its revenues, whilst retaining control over costs, is one of the real reasons behind the sustainability of established organisations.
Keeping tight control over all aspects of your business is key to ensure a profitable operation. Effective and efficient control procedures will ensure that owners and managers can take the correct action to ensure business achieves its objectives.
Break-even is that point in business where a business turns from making a loss to making a profit. Moreover, the break-even point is extremely helpful to owners and managers as the provided information can be used in making important decisions in business.