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.
Medical Dictionary for the Health Professions and Nursing © Farlex 2012

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.
Medical Dictionary for the Dental Professions © Farlex 2012
References in periodicals archive ?
There is an incremental increase in overhead as sales go beyond the break even point, but it is not worth worrying about unless additional personnel are added to overhead payroll.
Assume a company has fixed costs of $100,000 per month, an average revenue per unit sold of $1,000 and average variable cost per unit sold of $730.The sales volume break even point would be calculated as follows:
Some day Bill might reach the break even point where his SSI cash payment would be eliminated.