The article presents two break-even models with assumptions stated and justified with respect to the realism of cost and market structures for typical firms. Break-even points and the maximum profit production level are determined, using differential calculus. For each model an exhibit is presented that reflects the relationships of revenue, cost, and profit at various production levels. Employing differential calculus techniques to break-even analysis permits most realistic assumptions for revenue and cost functions than is permitted under traditional "linear simplification" break-even analysis. Total revenue for the firm is determined by demand for the firm's products. Differential calculus may be used to calculate break-even points for curvilinear revenue and cost functions. Also, by determination of first and second derivatives, it is possible to find the level which will provide maximum profits for the firm. Linear break-even analysis suggests there is only one break-even point and the analysis does not provide for determination of the sales level which provides maximum profits. Beyond a certain level, however, total costs may exceed total revenue.

The article informs that accountant's role in wage negotiations arises whenever financial data are used in the negotiations. The relevance of particular financial data may vary from case to case, but in general the data that are germane relate to the firm's "ability to pay." The accountant who is engaged to participate in wage negotiations should exhibit the same degree of independence and objectivity as an independent auditor. Functions the independent accountant may perform in wage negotiations can be classified as verification, interpretation, and communication of financial data. A controversy that arises frequently in wage negotiations, when "ability to pay" is an issue, is discussed in this paper. The controversy, which deals with the relationship of depredation to reported profits, is presented as an example of the contribution the independent accountant can make to wage negotiations. Financial data may be used to obtain public, as well as employee and union support. Collective bargaining is becoming more public and less private in our con temporary society. There has been increasing government intervention in wage negotiations through the use of fact-finding boards. These boards, at times, rely heavily on the use of financial data of the firm.