Introduction The economic assessment of the success or failure of a new business largely depends on such an indicator as costs on investments. The Vanda-Laye Corporation distributing outdoor cooking supplies is a prosperous enterprise, and the company’s recent purchase by new owners indicates its rather high profitability. Nevertheless, as in any business, corresponding calculations should be carried out regularly in order to protect the organization from the financial crisis and to achieve a safe investment plan. Two alternatives to the development of the corporation proposed for consideration provide different emphasis on fixed costs, which, in turn, is expressed in variable costs. Each of the ways has its own characteristics that need to be taken into account when drawing up a plan for the growth of the corporation’s sales and multiplying its assets. The breakeven quantity is one of the criteria determining the relevance of both alternatives. The cost-volume-profit (CVP) analysis may help to identify the steps that the management of the Vanda-Laye Corporation should take to count on the successful development of the business. Benefits of the CVP Analysis at the Planning Stage In the process of planning a new business, the CVP analysis may be useful as an effective tool for assessing the steps that are necessary to obtain a stable profit. According to Said (2016), this algorithm “is based on a set of simplifying assumptions that reduce the complexity of input and output variables to make decision making more tractable” (p. 3). It means that the detailed assessment of such factors as costs, production volume, and potential profit makes it possible to calculate the specific program of activities and reduce the risks associated with financial investments. In the context of the Vanda-Laye Corporation, this approach is relevant since the two proposed alternatives need to be studied thoroughly to avoid losses, which is unacceptable in a competitive market environment. Therefore, the CVP analysis is a valuable managerial tool for assessing the rationality of each subsequent step. Breakeven Quantity for the Investment Alternatives In order to calculate the breakeven quantity for both the development alternatives, it is essential to take into account such criteria as variable costs, fixed costs, and total assets. Like Park, Lee, Doo, and Yoon (2016) argue, “the break-even point is where the total contribution margin equals the total fixed costs” (p. 159). In other words, if the volume of goods produced does not affect the share of profits negatively, the company will be profitable. With regard to the strategies of the Vanda-Laye Corporation, in the first case, the company spends $2.20 for the production of one unit, and in the second case, this figure is $2.70. According to the first alternative, the volume of fixed costs is $80,000 and based on the second way, it is $30,000. Since the total assets in both strategies are equal to $350,000, by calculation, it can be determined that the number of units of goods produced will be approximately 122,727 and 118,518, respectively. It means that by adhering to the first alternative, it is possible to realize a larger volume of products, which is a more profitable strategy. Breakeven Differences Ana