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 ?
The effectiveness of a reconstruction can be evaluated using the break-even point analysis method once reconstruction and production costs are added together.
Break-even point analysis method in building thermo-isolation decisions
Break-even point analysis method can be applied to analyze the heat savings and building's reconstruction costs:
The break-even points can be found at the intersections of the four lines and the zero profit line.
Figure 2 also indicates a foundry's production costs, overhead costs, required return, net profits less required return, and taxes when the production time is below the cost break-even point.
It also can be used by management to recognize the effect of overhead costs upon the cost break-even point and profits for various products.
Their current break-even point is $22,590 in either preferences or adjustments.
Exhibit 3 indicates that the AMT preference and adjustment break-even point does not rise very much from taxable income levels of $50,000 to about $150,000.
Exhibit 3 shows that the break-even point for $150,000 of taxable income is $26,753.
Using the same data given in Example 1, where unit CM = $250 - $50 = $200 and CM ratio = 80%, we get: break-even point in units = $650,000/$200 = 3,250 patient days and break-even point in dollars = $650,000/0.
The break-even point is $150,000/($7,000 - $4,000) = 50 participants.
If that is the case, the new break-even point is 55 participants ($165,000/($7,000 - $4,000).