break-even point


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Related to break-even point: fixed costs, Break-even analysis

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 ?
Break-even point analysis method in building thermo-isolation decisions
This is why the valuation process of the break-even point must use your input, as an attorney, in helping you to decide when to settle and when to go to trial.
The break-even point steadily declines over the lowest taxable income range, which is taxed at 15%.
If that is the case, the new break-even point is 55 participants ($165,000/($7,000 - $4,000).
There are four break-even points that have been used in evaluating the profitability of operations.
if your initial calculations indicate that the break-even point for adding a salesperson is too close for comfort, you should take another look at how the additional volume may result in lower labor costs, and so increase the contribution percentage.
And the first step is to determine just how many units you must sell or the amount of sales you need to generate to reach that crucial break-even point.
The SPX has moseyed around the break-even point all day, trading in a daily range of nine points, or less than one percent.
Having a strategy that aggregates a very valuable audience that advertisers are willing to step up and pay a premium for, which is what we have, is driving us close to the break-even point,'' Kellner said.
Operating income and recurring income fell below the break-even point.
Altria Group (NYSE:MO) continues to hover near the break-even point as Canada's Rothmans has dropped.
So far the company has produced about 80,000 Macca-Beanies, enough to cover the start-up costs and reach the financial break-even point.