an evaluation of the relationship between costs and revenues; helps determine whether the firm can cover all its costs with a particular price. Allows the marketer to calculate the effects of several different prices. See break-even point (BEP). break-even point (BEP) the precise quantity at which total costs equal total revenues, telling the marketer exactly how many units must be sold at a particular price to just cover costs; in units, the point is calculated by dividing total fixed cost by fixed cost contribution per unit (selling price per unit minus variable cost per unit). See break-even analysis.

The process of calculating that quantity of output for which total revenue equals total expenses. After that break-even point, the earnings of the company will be boosted by the incremental contribution margin from the additional output.

Process of determining how many units of production must be sold, or how much revenue must be obtained, before a business begins to earn a profit.

A method of determining the number of units that must be sold at a given price to recover cost and make a profit.

A measure used to determine the approximate sales volume required to cover the costs associated with producing a particular product or service.

A calculation of the approximate sales volume required to just cover costs, below which production would be unprofitable and above which it would be profitable. Break-even analysis focuses on the relationship between fixed cost, variable cost, and profit.

A method of determining the point at which the business will neither make a profit nor suffer a loss. This occurs when the dollars of revenues exactly equal the dollars of expenses.

a simple way to determine how much of the product must be sold to generate a specific level of profitability

A method used to determine the point at which the business will neither make a profit nor incur a loss. That point is expressed in either the total dollars of revenue exactly offset by total expenses (fixed or variable); or in total units of production, the cost of which exactly equals the income derived by their sale.

An analysis of how much sales volume your business needs to generate before it can begin making profit. When business planning, the break-even analysis becomes especially useful when you're developing a pricing strategy.

An analysis of the sales level at which a project would make zero profit. The break-even point can be computed by dividing Fixed Costs by product price minus Variable Cost per product unit.

An analysis of the sales level at which a project would make zero profit; sales above that level are expected to produce profits.

The unit or dollar sales volume where an organizationÃ¢â‚¬(tm)s revenues equal expenses and results in neither profit nor loss.

Finding the Break-even Point, at which the cost of something equals the benefit obtained. For example, a home refinanced with a new first mortgage with total out of pocket expenses of $3600, saves $100 each month over the previous payments. The Break-even Point for the loan will be 3 years ($3600 divided by $100/month = 36 months or 3 years).

Financial analysis involving the computation of the amount of sales required to cover all fixed and variable costs without making a profit or loss

An analysis of the level of sales at which a project would make zero profit.

Break-even analysis is a technique commonly used to assess expected profitability of a company or a single product. Break-even analysis determines at what point revenues equal expenditures based on fixed and variable. The break-even analysis is a standard

The method of determining the exact point at which a company makes neither a profit nor a loss.

An analysis technique that analyzes two or more objective functions (cost functions or revenue functions) to find where, if at all, they have the same value. [

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Procedure used to tell the manager how profits will vary when production costs, sales volume, and selling price vary. It essentially is an indicator of the point where a firm's costs equal its expenses.

Analysis of the level of sales at which a project would just break even