The business budget is a plan of operations and resources of the company, where forecasts and projections are quantified, which is formulated to achieve, in a certain period, the objectives proposed by the company and it is expressed in monetary terms.

The break-even point is the level of activity and time at which the company is able to cover all its costs with sales. At this point it is assumed that the company has a profit equal to zero, that is, it does not win, but it does not lose either.