Cost – Volume- Profit analysis (C-V-P analysis) examines the effects of changes in costs and the volume of production on profit. The basic assumption of the analysis is that if the selling prices are higher than the variable costs, increasing the amount of production allows to increase in the coverage of fixed costs and ultimately the realization of profit. Break-even point is the point at which the total cost is equated with income. It shows the level of production and sales in which the company covers its total costs at a specific selling price. Point of view analysis is one of the most important instruments in cost analysis, where it is only an internal management tool and serves as an aid for business planning and business decision making. In this paper, the analysis of the point of coverage of the craft for the production of desserts will enable the control of the level of costs, income and volume of production or sales.The cake making company provided data on its five best-selling products, „Hungarian girl“, „The Stojaʹs cake“, „Nougat“, „Night bird“ and „Waves of the Danube“. Business case, Cost – Volume- Profit analysis, brought to the data on the height of the break-even point. The data show that the largest total cost of production has „Hungarian girl“ cake, since it has the largest fixed costs, while the cake „Waves of he Danube“ is the biggest gain. It is concluded that the cake making craft should increase the production of this cake. It was obtained the quantity and the value of sale in which craft for making sweets generate exactly as much revenue as is needed to cover the fixed and variable costs without making profit and loss. If an entrepreneur estimates that the coverage area is attainable, it continues with the production process; however, if the inability to produce a satisfactory range is assessed, the undertaking undertakes certain measures such as reducing variable or fixed costs and increasing the selling price. There is also the possibility of abandoning product production or auditing a profit goal at a lower level.