Abstract: Cost Volume Profit (CVP) analysis is considered as the most powerful device to increase the chances of making profits in today’s competitive business market. Such analysis helps a company to make decisions such as enhancement of sales, and making revenues. CVP analysis depicts the relationship among different components, specifically, variable cost, sales volume and product cost which can help in planning how to make revenues. Cost Volume Profit analysis plays a vital role in the managerial decision making processes. The organization can decide the type of products that needs to be created for reaching the desired outputs, the number of units that needs to be distributed, attaining obligatory benefits under numerous cost and volume affiliation. The objectives are to find out the Cost Volume Profit (CVP) of Baraka Power Limited of the periods (2016-2020) and to calculate the company’s Break-Even point. To satisfy the objectives, five year financial information has been considered from the period 2016-2020 in the form of secondary data. The data have been collected from the Annual Reports of the company and the company’s website. The data were then analyzed and recommendations were also given. The results showed a steady increase throughout the studied periods in their sales and contribution level. Based on the fluctuating profit-volume ratio and break even sales results, it was recommended that the company should consider lowering their fixed costs and increasing their sales in their upcoming future. It was also recommended that the company can use CVP analysis to make appropriate decisions for making profits.

Key Words: Cost Volume Profit, Power Sector Industry, Baraka Power, Bangladesh.

| DOI: 10.17148/IARJSET.2021.81108