break-even point


Also found in: Dictionary, Medical, Financial, Acronyms, Idioms, Wikipedia.
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 that equals the total of the variable and fixed costs for a given volume of output service at a particular capacity use rate.
The cost break-even point is obtained by the intersection of the zero profit line and Line B.
This break-even point increases substantially at higher marginal shareholder rates.
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.
The break-even point for Airbus Industrie's A3XX superjumbo jet aircraft is apparently less than is expected by industry analysts.
After operating for three years and despite improvement in operating results for 1993 over the year prior, it is apparent that a break-even point is unpredictably too far in the future and will not meet the company's targeted goal, the company said.
After each break-even point is calculated, a graph of the percent amortizable and average amortizable life for each point is generated for each probability factor, yielding five separate curves.
However, the impressive sales figure is still "under the break-even point," according to Verhoeven.