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break-even point

   Also found in: Medical, Financial, Acronyms 0.02 sec.
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].


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Businesses will succeed based on how low their overhead is," says Hamilton, who recommends keeping your break-even point and your expenses low to make managing your cash flow easier.
Let it flow; smart ways to manage your cash by Turner, Marcia Layton / Black Enterprise
And with passenger volumes on Fly Huron North service never approaching the break-even point, the municipalities elected to terminate Sontair's Cessna service to Toronto's Pearson Airport after one year.
Air service to end. (Around the North) by Northern Ontario Business
The break-even point is when total contribution margin equals total fixed expenses.
Cost, volume and profitability analysis. (Nuts and Bolts of Business) by Tarantino, David P. / Physician Executive
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