The greater profit generated by the company, the better the performance of its management. The profit earned by the company is influenced by three main factors, namely the volume of products sold, product selling prices and costs. Cost- volume- profit produces Break-Even Point. Break Even point analysis is a tool to determine the sales volume that can support the target of profit because in this analysis, price, profit, and cost are involved. Besides, the selling volume can be determined by BEP analysis to get an even condition and to know which was the most and the least profitable product. Therefore, the writer gave alternatives to solve the problem by giving suggestion to implement Break even point analysis for the institution of Sempoa Sip Madong Lubis Medan. This research is conducted with qualitative research designThe result of this research showed that BEP analysis can give useful information to the management in determining the cost volume profit that can make the target profit achieved, and for the accurate decision making as well.