The Impact of Using Break-Even-Point within the Enterprises: Evidence from Vietnam

Abstract

This study studied how breakeven point analysis influences Vietnamese corporate planning, managerial control, and decision-making in fiscal year 2024. Management accounting, especially breakeven point research, has grown internationally, but Vietnamese enterprises have overlooked its potential. The researchers presumed that their major hypothesis—that there was no significant correlation between the breakeven point and the three variables stated earlier—was valid to examine the Vietnamese market's response to its application and increase its sufficient profit up to this point. To get definitive feedback, a Likert scale online questionnaire survey was issued to participants (N=384). Research was evaluated with SPSS. One Sample Testing and Cronbach's alpha confirmed the study's scale's reliability and indicated changes. Research demonstrated a strong correlation. The result highlighted the practical value of breakeven point in boosting business performance in Vietnam and presented a research roadmap.