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.
References in periodicals archive ?
The effectiveness of a reconstruction can be evaluated using the break-even point analysis method once reconstruction and production costs are added together.
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.
There is a slight difference in the break-even point, due to rounding.
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.
The break-even point is $150,000/($7,000 - $4,000) = 50 participants.
Figure 3 (column D) shows that since the kayaking program is expected to produce additional costs but no additional revenue, Ginger Lakes' operating income would decrease $4,600 while the break-even point would increase from 90 to 92 campers.
This break-even point increases substantially at higher marginal shareholder rates.
Bank Nizwa has been seeking to reduce the losses and increase the revenue and if the positive trend continues and if nothing unexpected occurs and there is no technical delay, the break-even point will be reached this year, El Jaroudi said on Sunday.
The store has been in operation for two years and is about to approach its financial break-even point.
The break-even point of the strategy is calculated by adding the net premium payment to the strike price of the purchased 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.