Quest Journals Journal of Research in Business and Management Volume 10 ~ Issue 5 (2022) pp: 22-32 ISSN(Online):2347-3002 www.questjournals.org *Corresponding Author: ZannaDalatu Gubio 22 | Page Research Paper The Effect of Break-Even-Point Analysis in Decision Making in some selected Block Industries within Kaduna Metropolis ZannaDalatu Gubio 1* , Lateef Olumide Mustapha 2 , Samuel Eniola Agbi 3 1,2, 3 Department of Accounting, Faculty of Management Sciences, Nigerian Defence Academy, Kaduna, Nigeria 1 Z.D. Gubio 2 L.O. Mustapha 3 S.E.Agbi * Corresponding Author Abstract Most well established organisations uses different tools of management accounting techniques for decision making, among which is the Break-even point analysis. However, there is little or no evidence to suggest that some small and medium size enterprises such as block industries apply the concept of Break-even in their profit planning. This study therefore, provides a critical evaluation of the effect of breakeven point (BEP) analysis in decision making in some selected Block Industries within Kaduna Metropolis. Breakeven point proxied by Selling Price, Sales Volume and Cost, while decision making was proxied by Profit. The sample of the study was drawn from 42 Block factorieswithin Kaduna Metropolis. The researcher collected data by administering questionnaires along with interviews for easy analysis of data.Multiple regression technique was employed in the analysis of data with the help of Statistical Package for Social Sciences (SPSS) version 23 package. The study found that Cost has negative significant effect on Profit at 1% level of significance, while Sales Volume has positive significance effect on Profit of Block factories within Kaduna Metropolis at 5% level of significance. However, Sales has positive insignificant impact on Profit.The study concluded that Cost and Sales Volume have significant impact, while Selling Price has insignificant impact on profit.The study recommended that, Block industries should use breakeven point analysis as a main tool profit planning because of its impact, efficiency and accuracy in the rationalization of profit maximisation objective. Keywords: Break Even Point, Selling Price, Volume, Cost, Profit. Received 06 May, 2022; Revised 18 May, 2022; Accepted 20 May, 2022 © The author(s) 2022. Published with open access at www.questjournals.org I. Introduction In a free enterprise structure, no privately owned corporate entity can afford to make less than a healthy profit for any considerable period of time. The survival of a business, therefore, depends on the capability of the management to earn, at least, a healthy profit for the business. In order to achieve this, under prevailing competitive conditions, the management of a business has to provide for suitable financial planning and control. In other words, management must be able to efficiently and effectively plan its profit performance. To do this religiously, management has developed and adopted various tools. One of these tools is break-even analysis. Break-Even-Point is not an end target by itself, but it is one of the important tools used to measure the profitability of a firm. Break-Even-Point can be defined as the point where total revenue equals total variable and fixed expenses (Garrison, 2012).Due to great significance of Break-Even-Point in decision making, the essentialfocus of this research study wason the effect of Break-Even-Point in decision making in some selected Block Industries in Kaduna Metropolis. II. Study Problem The term “break-even” has become a part and parcel of the standard vocabulary of economists, accountants and managers in general. Each of these three classes of people have contributed in no small measure to the increasing popularity of this subject in recent history. In fact, it may be said that, today, the best