Abstract. This article highlights the authors’ attempt to identify a simple and effective calculation method for profit optimization in crisis periods. This method was identified based on the analysis of a representative sample of professionals working in both state-owned and private bakery companies in Romania. The article also presents methodological case studies for three bakery products aimed to highlight the changes in results according to changes of variables in the current business environment. The results obtained are presented and analysed by the authors. The article ends with the authors’ conclusions on the benefits of the Direct-Costing Method and profit optimisation in crisis periods.

Keywords: Direct-Costing; cost-volume-profit analysis; dashboard; breakeven; profit.