break-even point

(redirected from Break even point)
Also found in: Dictionary, Medical, Financial.

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 formula for the break even point that we showed you in the March issue tells you the revenue you need, to sell to cover direct costs and overhead, but it doesnt include profit.
First, DHCR determines the dollar number needed to get the owner to the break even point. "These have been anywhere from $30 to $600 increases and are retroactive to four months after the application is filed, so by the time they issue the order it could be 20 to 24 months," Turkel explained.
Here's an example of break even point analysis on sales volume: