The Effect of Using Break-Even-Point in Planning, Controlling, and Decision Making in the Industrial Jordanian Companies

This research study aimed to figure out the effect of using breakeven point in planning, controlling, and in the decision-making process, in the Jordanian industrial companies. This research study shed the light on the reality of the use of the breakeven point in the planning, controlling and decision-making in industrial companies in Jordan. The study sample of the study was formed out of 54 employees in the accounting departments in the Jordanian industrial companies. The study found out that, the most of the Jordanian industrial companies are using break-even point in the planning, controlling and decision-making, and there is a statistical significant relationship between the use of the break-even point and successful planning, control and decision-making in the Jordanian industrial companies.The study has recommended that, companies should use breakeven point as a main tool of decision-making and planning oversight because of its impact, efficiency and accuracy in the rationalization and control decisions.