The contents of this book can give a good discription of many things in a corporations which need the data in management accounting specially for Break Even Point.After reading this book we hope all the readers can understand better what BEP is all about and what its role or its function for the operation of enterprise recently. It has been hard to get the equal numbers between revenues and expenditures if we did not calculate them accurately. One thing that we have known that every corporation have a good effort to make a maximum profit to their own enterprise. On the other hand, the corporations were not aware how to make a maximum profit with calculating their incomes and expenses.So, with reading this book can enhance our paradigm to conscious the detail things about profit in one corporation.However, as the authors of this book we wish the merit of this book can be used for everyone or people to make the other researchs or even for ascending the profit for their enterprises.