COST AND PERFORMANCE MANAGEMENT ASSIGNMENT Overview The cost management and Break-Even Point (BEP) calculations for Blu Mountains Resort are extensively investigated in the study that follows. It provides methods for analyzing costs, distinguishing between variable and fixed costs, and making recommendations for ways to service quality by comprehending the nature of costs and putting efficient cost control strategies are supplied to help the Director of Sales and Marketing make strategic decisions for the winter season to come. (Horngren, 2015) Cost Analysis