Entrepreneurship has remote origins and is powered by entrepreneur’s action in response to meeting the needs and aspirations that they have. Putting into practice the ambitions of entrepreneurs is done by demonstrating personal skills in taking advantage of opportunities and / or ideas in business. To launch and maintain market businesses, entrepreneurs need not only the flair and ideas, but also a strong entrepreneurial education. On the one hand, it enables them to understand changes in the competitive environment, on the other hand, to find solutions to support the business. The faster and more robust decisions of entrepreneurs are, the greater will be their chances of success in the business arena. Moreover, in the era of information technology, entrepreneurial decision is inconceivable without recourse to calculations from the use of mathematical models or without the use of various simulation techniques. By developing this material is intended to show that the mathematical model of breakeven is a useful and efficient tool in the entrepreneur decision to start a business.