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 ?
In general, the cost breakeven point should increase with increased tooling cost and reduced printed pattern cost.
Following the collection of the data and application of the model, a curve was created to the cost data to compare the cost breakeven point to the pattern volume (Fig.
The far-left age column provides the breakeven point for when each option would start losing total money by starting early, versus waiting till age 67.
Breakeven points had been reduced through plant closings, while remaining capacity had been shifted to popular trucks.
Breakeven economic analysis: Just as finance and real estate disciplines had their origins in economics, the breakeven point formula is closely associated with the breakeven point analysis of a perfectly competitive firm.
Breakeven point analysis: The simple BEP formula is only the tip of an iceberg that leads to numerous applications.
Column 4 displays the breakeven points in years for a taxpayer with no past IRA accumulations.
With similar returns, the breakeven points in years for the deferred annuity vis-a-vis a non-deductible IRA should be the same as the breakeven point for a non-deductible IRA vs.
Yet despite this huge negative profit and the fact that the employees' hopes of profit sharing are shipped out the door each day along with these castings, managers and line workers alike are deathly afraid of "giving up the volume" and potentially crossing over to the dark side of a largely superstitious "breakeven point."
Total weighted average contribution margin = $121.10 Breakeven point = Total fixed costs/weighted avg.
While a specific breakeven point has been determined, given an assumed sales mix, it would be difficult to say anything specific about the individual product lines.