break-even point

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break-even point

[brā′kē·vən ‚pȯint]
(industrial engineering)
The point at which a company neither makes a profit nor suffers a loss from the operations of the business, and at which total costs are equal to total sales volume.

break-even point

In the process of implementing a new computer language, the point at which the language is sufficiently effective that one can implement the language in itself. That is, for a new language called, hypothetically, FOOGOL, one has reached break-even when one can write a demonstration compiler for FOOGOL in FOOGOL, discard the original implementation language, and thereafter use working versions of FOOGOL to develop newer ones. This is an important milestone. See My Favourite Toy Language.

[There actually is a language called Foogol].
References in periodicals archive ?
There is an incremental increase in overhead as sales go beyond the break even point, but it is not worth worrying about unless additional personnel are added to overhead payroll.
The sales volume break even point would be calculated as follows:
This two- to three-year phase begins with the idea and lasts until there is 60 to 70 percent occupancy or until the incubator reaches a break even point (Allen, Gorham, and Peake, 1987).
Try to get to the break even point as quick as you can--everything after that is profit," Medina says.
Our business model is quite unique," added Greenberg, "Our customer acquisition cost is minimal and our break even point is month three of operation.