break-even point - meaning and definition. What is break-even point
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What (who) is break-even point - definition

EQUALITY OF COSTS AND REVENUES
Break even analysis; Margin of safety (accounting); Break-even point; Break-even analysis; Break-even price; Break-even sales; Break-even chart
  • Contribution]] equals [[Fixed Costs]].
  • '''The Break-Even Point'''

break-even point         
When a company reaches break-even point, the money it makes from the sale of goods or services is just enough to cover the cost of supplying those goods or services, but not enough to make a profit. (BUSINESS)
'Terminator 2' finally made $200 million, which was considered to be the break-even point for the picture.
N-SING
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].
Break-even (economics)         
The break-even point (BEP) in economics, business—and specifically cost accounting—is the point at which total cost and total revenue are equal, i.e.

Wikipedia

Break-even (economics)

The break-even point (BEP) in economics, business—and specifically cost accounting—is the point at which total cost and total revenue are equal, i.e. "even". There is no net loss or gain, and one has "broken even", though opportunity costs have been paid and capital has received the risk-adjusted, expected return. In short, all costs that must be paid are paid, and there is neither profit nor loss. The break-even analysis was developed by Karl Bücher and Johann Friedrich Schär.

Examples of use of break-even point
1. Five years ago, graduates reached that break–even point at 28.
2. The economic projections at the time showed that the break–even point was in the $30 a barrel region.
3. But Satoru Ogasawara, economist at Credit Suisse in Tokyo, said the break–even point for most Japanese manufacturers is Y104.
4. "There is only one way to lower the break–even point of the country÷ restructuring," he said.
5. "Our break–even point is far in the future," he says, noting that he‘s currently selling the bottles of soda at a loss because volumes are so low.