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 ?
Figure 2 shows the breakeven points for starting Social Security early, compared to waiting until full retirement age, in terms of total dollars received, assuming full benefits at age 67 of $2,500 a month.
My clients find the real benefit in understanding breakeven points is that they can use them and apply the same approach to calculating sales targets for a range of different scenarios.
The seminar will cover such topics as breakeven points, debt service coverage ratio, tax sheltering opportunities, etc.
During the 1990s, investors bid up the share prices of Ford, General Motors and Chrysler to new highs as the companies reported spectacular profits fueled by record sales of light trucks, low inflation and reduced fixed costs stemming from actions taken to lower breakeven points.
In Flemin's opinion his producer suppliers, most with breakeven points in the 8.
As shown in figure 1, when total revenue (TR) = total cost (TC), breakeven points exist:
In this example, the product-by-product breakeven points are: Prod1, 3,533; Prod2, 1,688; and Prod3, 1,611 units.
More work should be devoted to identifying those breakeven points.
medical spa market: Advertising methods, breakeven points, client demographics, equipment and supply costs, facility revenues, procedure volumes, product and service pricing, retail product mark-up comparisons, and service mixes.
Moreover, there is a radical-sounding, yet proven management approach that should be embraced by all metalcasting firms, regardless of what their top-line revenues, production volumes or imaginary breakeven points may be, to move beyond survival mode or mediocrity.
Exhibit 1 depicts the breakeven points in years for a taxpayer who is in the 28% tax bracket and makes an annual $2,000 non-deductible IRA contribution.