A strategy that integrates an organization's marketing goals into a cohesive whole, ideally drawn from market research, focuses on the ideal product mix in order to achieve maximum profit potential; the marketing strategy is set out as a marketing plan, a good idea, method, information, object, or service that is the end result of a process and serves as a need or want satisfier. It is usually a bundle of tangible and intangible attributes (benefits, features, functions, uses) that a seller offers to a buyer for purchase .Unlike the business’s variable costs, the fixed costs are not directly related to the creation of the products and services. Fixed costs are the costs incurred as a result of operating the business, such as overhead expenses, depreciation, rent, insurance and taxes. In the present study calculation has been done by assigning different parameter to any organization and finding Break-Even analysis by the use of Matlab Programming (simulation). Manuscript profile