I'm not sure what connections you are trying to draw here. Can you give us more details into your question pls?
Update based on comment by OP: In a so-called profitability case, you can be asked to do one or more of the following:
- Diagnose reasons for problems with profitability
- Suggest ideas to improve problems with profitability
- Evaluate options to proceed for improving the problems with profitability.
Breakeven calculations would likely feature in the third option here. Hope that helps.