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финансы
анализ безубыточности (анализ взаимосвязи постоянных и переменных затрат и поступлений от продаж с целью определения точки безубыточности операций; составляющая анализа затраты-объем-выпуск)
экономика
анализ деятельности предприятия
строительное дело
анализ выгод и потерь
анализ критических факторов (соотношений)
Смотрите также
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.