# 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 problem is solved using breakeven point analysis:
While a specific breakeven point has been determined, given an assumed sales mix, it would be difficult to say anything specific about the individual product lines.
30 Table 7 Cost Amount Production scheduling \$150,000 Setup time 180,000 Inspection 210,000 Shipping 140,000 Common - mfg 100,000 Common - mkt/admin 75,000 Total \$855,000 Breakeven point \$855000/\$100.
The individual breakeven point estimates are more accurate than under the traditional approach, which assumes all costs are common and is generally not true.
In this study, the number of years before the non-deductible IRA yields a greater after-tax and after-penalty accumulation than a non-IRA investment is expreseed as the breakeven point.
Prior studies have calculated the breakeven point in years for non-deductible IRA contribution under various assumptions.
This article concentrates on the breakeven point based on a series of non-deductible IRA contributions.
Thus, a taxpayer would be interested in the breakeven point in years, assuming a series of yearly IRA contributions rather than only a single year contribution.
The lowest breakeven point is 13 years for a taxpayer without prior IRA accumulations and assuming a 12% investment yield.
Given continued industry weakness, we are redoubling our efforts to further gain market share in our key products, continue to lower our breakeven point and further strengthen our balance sheet.
In further lowering ADC's breakeven point and returning to profitability as soon as possible, the following actions are underway:
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