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 ?
The unspoken and unwritten purpose then was to flood the market and drive crude prices below break-even points for the troublesome American frackers.
Furthermore, American oil producers have cut their break-even points so far that they are aggressively bringing back stacked oil rigs into production.
When the non-linear relationship between the size of production and the costs exists, two break-even points can be found.
For these reasons, the article provides a new methodology that employs the break-even point analysis to select the economically optimal reconstruction alternative.
Long straddle reaches break-even points at 6,260 and 6,640.
Short straddle reaches its break-even points at 6,365 and 6,735.
Exhibit 3 indicates that taxpayers with taxable incomes ranging from $32,696 to $99,999 have break-even points that are even lower than those of taxpayers with $100,000 of taxable income.
The break-even points do not begin to rise at meaningful rates until regular taxable income is taxed at the highest marginal tax rates of 36% and 39.6%.
There are four break-even points that have been used in evaluating the profitability of operations.
The break-even at cost point is the most commonly used break-even point, but break-even points at required return and required return after taxes are now receiving more consideration in profit evaluations.
Break-even point - the financial crossover point when revenues exactly match costs - does not show up in financial reports.
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.