I,like yourself, am not happy with the fiscal approach of operating a business on a perpetual losing basis . I also concur that improved management is necessary . However on several occaasions , you have mentioned  "at least breaking even " as an option. I operated a small business for 27 years and I never started any year with the goal of just breaking even . Just breaking even has no place in the formula for success. It would be like entering  any sporting contest where ending with a tie was the goal. Winning is what we want. Success is what we want . A positive cash flow is what we want and that leaves no place for the "just breaking even " mentality.

Larry