Break — even point analysis in tourist economy The prospective orientation of management accounting brings into the focus assisting the management of a company with decision — making of different time range. One of the key issues as regards short — term decisions is the CVP analysis (Costs — Volume — Profit) which is also deseribed es break — even point analysis. Decision — making based on this method consists in the searching of break — even point which constitutes a basic parameter determining profitability of the planned project. Break —¦ even point determines the volume of performance in various economic conditions in which decisions are made. Taking into consideration typical decision — making conditions in tourist companies four break — even, points have been diestinguished. In the paper there has been discussed the essence of break — even point analysis and the possibility of its applications in tourist economy has been pointed out. The applications have been illustrated w-ith actual calculations.