VOLUME 13, ISSUE 11, NOVEMBER 2026

Abstract: Break-Even Point (BEP) analysis has long been recognised as an essential management accounting tool for profitability assessment, pricing decisions, production planning, and cost control. Despite its widespread application, empirical evidence regarding the relationship between the systematic adoption of BEP analysis practices and organisational performance remains limited. This study examines the influence of break-even analysis practices, particularly cost analysis, contribution margin evaluation, and break-even forecasting, on business success and sustainability. It investigates how these practices support managerial decision-making, improve resource allocation, strengthen financial planning, and enhance an organisation’s ability to respond to market uncertainties and competitive pressures. The study also considers the potential contribution of effective BEP practices to profitability, operational efficiency, financial resilience, and long-term business sustainability. By examining the relationship between the adoption of BEP analysis and organisational performance, the research seeks to provide empirical insights into the value of integrating break-even analysis into routine management practices. The findings are expected to contribute to management accounting literature and offer practical guidance to entrepreneurs, managers, and business owners seeking to improve financial performance and achieve sustainable growth. The study further provides a basis for developing an evidence-based framework for the effective application of BEP analysis in business decision-making.

Keywords: Break-even Analysis, Cost Analysis, Contribution Margin, Forecasting, Business Success, Manufacturing Companies, Services Companies, Correlation Analysis, Break-even Point (BEP), Cost-Volume-Profit (CVP) Theory, Profitability, Pricing Decisions, Production Planning

Abstract: Providing clear first aid information, quick access to trusted contacts, current location and information on nearby services is crucial during emergencies. However, if there is poor internet connectivity on a phone this becomes difficult to manage. This paper looks at the design of a proposed mobile application called RescueLink. This paper uses research from literature on a first aid learning application for school based professionals [1], mobile health, location based services, OpenStreetMap, local data and cloud synchronisation. The design of a first aid guide, SOS features, GPS location, local service information, downloadable maps and delayed synchronisation should be considered. Safety, privacy, data up-to-date and error handling should all be considered. RescueLink is a proposed system and no clinical validation or experimental analysis has been done.

Keywords: Emergency assistance, first aid, mobile application, offline, SOS, usability.