Abstract
Due to the reduction of the public works spending and decrease of employees, the number of the local construction company which closes the business will increase. However, the companies take important roles for supporting the community well-being such as the maintenance of the infrastructure, disaster restoration and snow clearance. Thus it is important for the local governments to take measures to improve the sustainability of the companies. In doing so, it is useful if the government can assess the sustainability briefly using commonly accessible information. This study aims to develop the method to assess the sustainability by break-even point analysis (cost-volume-profit analysis) and demonstrates the sustainability of the companies located in Tottori prefecture.
