break-even point


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Related to break-even point: fixed costs, Break-even analysis

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 ?
The first break-even point indicates the starting point of a profitable production zone and the second break-even point marks the end of a profitable production zone (Fig.
This is an essential first step because it is necessary in determining the break-even point for purposes of settlement.
There is a slight difference in the break-even point, due to rounding.
The break-even point represents the level of revenue equal to the total of the variable and fixed costs for a given volume of output service.
The break-even point represents the level of revenue that equals the total of the variable and fixed costs for a given volume of output service at a particular capacity use rate.
For example, if corporate income is effectively taxed at 28% at the shareholder level, the break-even point (above which total C corporate tax is greater than total S corporate tax) is $152,272 (0.
Anderson stated that the study Well program at Control Data Corporation reached the break-even point in three years, and at 10 years was projected to save $4 for every dollar invested.
Pons told SCIENCE NEWS they already have passed the break-even point, where more energy is released than used to force fusion, by as little as 111 percent or as much as 800 percent.
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 is about 1,800 per game, which he hopes to hit by 2007, when the league could be expanded to 14 or 15 teams.