Managerial Acct: Break Even Analysis; Budgets; Econ? Postings in this discussion focus on the concepts of managerial accounting including Break Even Analysis, Budgets, and other calculations. Some concepts may carry over from your Eoncomics courses. Cash is a key budget issue as you calculate expected cash receipts and cash disbursements. Break Even Analysis is actually related to profit planning! Did you complete an economics course prior to ACCT 301? Did it help you as you considered topics on Managerial Accounting in our class