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 ?
This is bringing us very close to the break even point and into profitability, which is the primary objective for the organization.
The break even point approximates 6% market penetration and with digital subscribers being valued between $6-8 thousand per sub, the value of the metrics are quite compelling.
While the DSD market has shown recent improvement and operational issues appear to be improving, quarterly sequential revenue growth increased only slightly in the fourth quarter and operating performance is still well below the company's break even point.
We anticipate that we will have sufficient cash to get through the break even point.
NextCard recently brought in its break even point to the fourth quarter of 2001, a full year earlier than originally planned.