break-even point

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break-e·ven point

(brāk-ē'vĕn poynt)
The point in sales volume at which total revenue equals total costs; indicating a balance. Sales volume below the break-even point will cause a negative cash flow (loss); sales volume above the break-even point will result in a profit. This point is calculated to help determine whether a new test, procedure, or service should be offered by a health care provider based on projected sales volume.

break-e·ven point

(brāk-ē'vĕn poynt)
The point in sales volume at which total revenue equals total costs; indicating a balance. Sales volume below the break-even point will cause a negative cash flow (loss); sales volume above the break-even point will result in a profit.

break-even point,

n the level of patient visits or net revenues at which the revenues for a period are equal to the expenses incurred in that period.
References in periodicals archive ?
Without the significant, non-recurring expenses incurred by Dauphin during 1999, the addition of ADD would have brought the combined results of operations to a break even point," stated Christopher L.
Nada has moved his estimated operating break even point forward five quarters and revised his operating earnings per share estimate for fiscal 2000 from ($0.
According to Michael Armani, "The net income for the nine-months period ended September 30, 1999 will be close to the break even point, compared to net losses of approximately $585,000 for the same period ending September 30, 1998.
The recent profitable cash sale of the Professional Audio Division to Phoenix Gold (NASDAQ:PGLD), and the downsizing and consolidation of the company has strengthened the balance sheet and lowered the break even point.
Store openned more than 2 years ago and sales have been constantly increasing, nearly reaching its break even point.