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Sean Fingland, Steven Johnson

New Ulm Sleepy Eye Hockey Association: Using Break-Even and Sensitivity Analysis to Determine Banquet Pricing

After the New Ulm Sleepy Eye Hockey Association (“the Association”) was selected to be a host for two State Hockey Championships, Sean, the Association’s president, was eager to get started on his analysis of the pricing options for the team banquets. Sean and Alissa, the Association’s tournament coordinator, had collected all the necessary cost information and researched potential pricing options based on the history of other organizations. Sean’s task was to determine the break-even point in banquet attendance for two separate banquets and perform sensitivity analysis around various pricing options.