The Faculty of Business and Economics at the University of Karbala organized a training course entitled “Breaking Point Analysis” for the period from 17 to 19 November 2025, with the participation of a number of students of the initial study from various scientific departments.

The course aims to enhance students’ understanding of the break-even point concept and its importance in analyzing production costs and making administrative and financial decisions within the business environment, especially in the field of short-term planning and project feasibility assessment. He also highlighted the quantitative methods used to determine the break-even point and analyze the relationships between fixed and variable costs, production volume and profitability.

The lectures of the course were presented by:
Eng. Mustafa Sbeih

Eng. Mustafa Hassan Nasrallah

They addressed multiple topics, including:

Introducing the concept of the break-even point and its objectives.

Analysis of fixed and variable melasma and how to calculate them.

Use graphs to show the relationship between costs and revenues.

How to employ break-even analysis in administrative and financial decision-making within organizations.

Practical exercises that help students understand the mechanics of calculus and their practical uses.

The course witnessed a distinguished interaction from the participating students, who asked practical questions related to real-life study cases, which gave the sessions a practical character that is in line with the requirements of the labor market.

This course is part of a series of training programs organized by the college with the aim of developing students’ scientific skills and developing their abilities in the field of management and economics, in a way that contributes to preparing cadres capable of keeping pace with modern developments in the business environment.