What does $$Break$-$Even$($B$/$E$)$ analysis highlight to a CFO $?$

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Why is it important in assessing and calculating?

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What is it$$s salient characteristics? What can the following formula tells us $?$

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Formula: Fixed Costs $/$ Price less Variable Costs $.......$What can $$B$/$E$$ analysis tells us regarding a firm$$s solvency, operating leverage and overall profitability $?$

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Explain: In general, what do firm$$s do to improve their operating sustainability, reduce leverage, and improve their cash flow and profitability which directly impacts their i$)$ market capitalization, ii$)$ access to capital and iii$)$ overall cost of capital $?$