عثماني, أحسينتقرارت, يزيد2018-10-102018-10-102017-082543-3709http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/5820The paper aims to clarify the importance of using break-even analysis in operational decision-making within the institution under study method, where the organization uses a simplified accounting system my costs aimed at decision-making product pricing, We have, therefore, to propose a tie analysis method to demonstrate the extent of his contribution to the reduction of the various problems of the institution in terms of excessive costs and decision-making with regard to production lines, which consumes valuable and do not achieve the cost-effectiveness of the institution and overlie these important our findings, Regarding the proposed recommendations is to work to adopt modern methods in control of management that will eliminate activities that consume value and promote activities that add value to the institution and keep old customers and gain new customers while maintaining the required quality to clients and attention to their requirements and address the various tastes level.Break-even analysis, decision-making, and operational decisions, economic risks.Article