Budgeting is a valuable tool for business developers. It is used to estimate future income and expenditures for a project of business. Budgeting can take many forms and is used to answer an array of economic and financial questions. For example, budgeting can be used to estimate profitability under an array of price and production assumptions.

For more information on this topic, see the links listed below of articles posted on related Web sites.

Breakeven Analysis
  • Estimating Breakeven Sales for Your Small Business – Purdue University Extension – The breakeven sales is the level at which you neither make a profit or a loss.
  • Breakeven Analysis – CCH Business Owner’s Toolkit -- A second tool for management decisionmaking that has grown out of cost/volume/profit analysis is breakeven analysis.


Revised September, 2019.