# break-even point

(redirected from Break-Even Points)
Also found in: Financial, Encyclopedia.

## 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.
References in periodicals archive ?
In economics, break-even point is the point at which project revenues equal project costs (Blaug 2007).
Once the production and sales increase beyond the break-even point, economic profits are generated (Fig.
Industrial buildings and break-even point analysis method
The break-even points do not begin to rise at meaningful rates until regular taxable income is taxed at the highest marginal tax rates of 36% and 39.
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.
Break-even point - the financial crossover point when revenues exactly match costs - does not show up in financial reports.
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.
In order to compute the break-even point and perform various CVR analyses, note the following important concepts.
The break-even point represents the level of revenue that equals the total of the variable and fixed costs for a given volume of output service at a particular capacity use rate.
At production times between the shutdown and break-even points, the product will lose money but recover some of the overhead costs.
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.
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