break-even point

(redirected from Break-Even Points)
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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 ?
In economics, break-even point is the point at which project revenues equal project costs (Blaug 2007).
At a point where revenues are equal to the costs (break-even point), no profits are made yet but the activity is no longer resulting in a loss.
Industrial buildings and break-even point analysis method
* FOR A GIVEN LEVEL OF TAXABLE INCOME, CPAs can-- and should--calculate a break-even point: the amount of combined tax preferences and adjustments a taxpayer can have before he or she is subject to the AMT.
For example, it may not benefit certain taxpayers to accelerate itemized deductions into the current year if they are close to their break-even point.
There is a slight difference in the break-even point, due to rounding.
The data is summarized in Table 1 and the calculations for the various break-even points are presented.
2, the relationship between profits, taxes and costs and the break-even points can be observed.
The break-even point represents the level of revenue equal to the total of the variable and fixed costs for a given volume of output service.
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.
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