Generally, Cost Volume Profit Analysis (CVP) is used for one of two possible reasons.

Generally, Cost Volume Profit Analysis (CVP) is used for one of two possible reasons.

 It is either used to calculate a break even point for a business, or to help in measuring for a target profit and the sales volume needed to reach that profit. 

Of the two, which do you think is more important for a business? Explain your answer in detail.