The paper presents some aspects concerning the relationship between the sales level and the working capital needed to maintain the operations going on. Particularly, the text focuses the theme in a context where the soles leverage occurs as a result of a "pricing" program. Finally, the paper proposes a comprehensive framework to consider the working capital as a new dimension, when takes place a determination of the break-even point, i.e., the paper points up what is the "working capital break-even point". to help the managers analyze the effects of a "sales leverage" as a "price-based" strategy on the company financial procedures.
Working capital; competitive strategy; sales level; pricing