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 ?
When the non-linear relationship between the size of production and the costs exists, two break-even points can be found.
For these reasons, the article provides a new methodology that employs the break-even point analysis to select the economically optimal reconstruction alternative.
Long straddle reaches break-even points at 6,260 and 6,640.
Short straddle reaches its break-even points at 6,365 and 6,735.
There are four break-even points that have been used in evaluating the profitability of operations.
At production times between the shutdown and break-even points, the product will lose money but recover some of the overhead costs.
Given the importance of the TXE hedge to Drax's break-even points, in resolving the current Rating Watch, Fitch will continue to monitor for any evidence that the hedge may become subject to any form of renegotiation.
It generates instant reports and graphs, creates budgets and calculates break-even points, helps plot corporate and competitive strategy, manages by deadlines and objectives, tracks appointments, performs general ledger functions and more.
budgets by department and calculate break-even points, plus a
Exhibit 3 indicates that taxpayers with taxable incomes ranging from $32,696 to $99,999 have break-even points that are even lower than those of taxpayers with $100,000 of taxable income.
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.
As a result, break-even points and Cost-Volume-Revenue relationships vary with the relative proportions of the programs offered, called the program mix.