# 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 ?
This means, if you have a half dozen cases like this in a year, you can expect two of them to fall short of the break-even point, and four of them to exceed the break-even point, with the average settling somewhere near the break-even point.
Since their adjustments exceed the AMT break-even point, they would be subject to the AMT.
Using the data from the LACH example, where the unit CM = \$250 - \$50 or \$200 and CM ratio = 80%, the break-even point in traits = \$650,000/\$200 or 3,250 patient days.
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.
This break-even point increases substantially at higher marginal shareholder rates.
In addition, the break-even point of a bull call is 95 points less than the break-even point of a long call.
The break-even point for Airbus Industrie's A3XX superjumbo jet aircraft is apparently less than is expected by industry analysts.
The break-even at cost point is the most commonly used break-even point, but break-even points at required return and required return after taxes are now receiving more consideration in profit evaluations.
That is, the break-even point will be exactly the same whether refinancing costs are paid out of pocket, or financed by increasing the new loan by an amount exactly sufficient to cover these costs.
After each break-even point is calculated, a graph of the percent amortizable and average amortizable life for each point is generated for each probability factor, yielding five separate curves.
However, the impressive sales figure is still "under the break-even point," according to Verhoeven.
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