Today, private accommodation in Croatia is the most significant segment of the offer of accommodation in Croatian tourism, with a share of over 60% in the total number of beds. The demand for tourism in a certain country shapes the tourist destination and its development. So, the demand for tourism is shaped by tourism opportunities, and tourism opportunities represent a mixture of attractions. The role of tourism in Croatia is extremely large and significant for the country's economic development, and tourism accounts for a large share of GDP. The city of Split represents one of the most important destinations in the Republic of Croatia and one of the most important historical, cultural, economic and tourist destinations that amazes and attracts a large number of tourists. Using the example of the business of the Amore accommodation unit, the break-even point is analysed, which tries to find a certain amount of output and goods that is needed to cover all costs so that no loss is created. Since the Amore apartment started operating in mid-August 2018, the period from 2018 to 2021 was analysed and it was concluded that in all years of the observed period, the business was above the level of the break-even point and therefore profitable.