<![CDATA[Break Even Point (BEP) in sheep farming management can be used to provide information about breaking even point search (Break Even Point) as the basis for profit planning for the business being run. Information regarding production costs, management strategies, and break-even challenges was collected through semi-structured interviews. The results of the study show that most farmers have not systematically applied BEP analysis in their business planning. The main factors that affect the break-even are fluctuations in feed prices, livestock mortality rates, and access to markets. Farmers' experience in managing finances and marketing strategies also plays a role in the success of the livestock business. This research framework refers to a descriptive quantitative approach with a direct interview method with sheep farmers as the research subject. Implications for Farmers, providing a deeper understanding of the importance of Break-Even Point (BEP) analysis in business financial management, for Policymakers as a basis for designing training and mentoring programs for farmers, Academics and Researchers opens up opportunities for further research on the role of social, technological, and innovative factors in achieving BEP in sheep farming, for Financial Institutions, To assess the feasibility of a sheep farming business in providing business credit, for investors to identify investment risks and opportunities in the sheep farming industry.]]>
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