(Ekonomi) In economics & business, specifically cost accounting, the break-even point (BEP) is the point at which cost or expenses and revenue are equal: there is no net loss or gain, and one has "broken even". A profit or a loss has not been made, although opportunity costs have been paid, and capital has received the risk-adjusted, expected return
The level of total new financing at which the cost of one of the financing components rises, thereby causing an upward shift in the weighted marginal cost of capital (WMCC) (Chapter 11)
In computer operations, a point at which a break-point instruction inserted in the routine will cause the machine to stop, upon a command from the operator, for a check of progress
By setting a break point using the debugger, the user specifies a position in the source code of a module where execution is to be suspended and control transferred to the debugger
The point where total revenue equals total costs; the point of zero profits See also: Income Statement (IS) Topic areas: Fundraising and Financial Sustainability
In an HMO, the membership level at which total revenues and total expenditures are equal, thereby producing neither a net gain nor loss from operations
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. `Terminator 2' finally made $200 million, which was considered to be the break-even point for the picture
The volume of sales required so that the total revenue and total costs are equal A commonly used formula to calculate the Breakeven Point is Sales Revenue = Total Fixed Costs/Gross Margin
Refers to the price at which a transaction produces neither a gain nor a loss In the context of options, the term has the additional definitions: 1 Long calls and short uncovered calls: strike price plus premium 2 Long puts and short uncovered puts: strike price minus premium 3 Short covered call: purchase price minus premium 4 Short put covered by short stock: short sale price of underlying stock plus premium
The point at which revenues and total costs are equal A combination of sales and costs that will yield a no-profit, no-loss situation, also known as Break-Even Sales
The output of the standard break-even analysis The unit sales volumes or actual sales amounts that a company needs to equal its running expense rate and not lose or make money in a given month The formula for break-even point in units is: The formula for break-even point in sales amount is: =Regular running costs/(1-(Unit Variable Cost/Unit Price)) This should not be confused with the recovering initial investment through the regular operation of a business That concept, often confused with break-even, is called the payback period see break-even analysis for more background For more on this, see the discussion on break-even analysis in the free online book Hurdle: the Book on Business Planning
The break-even point in any business is that point at which the volume of sales or revenues exactly equals total expenses -- the point at which there is neither a profit nor loss -- under varying levels of activity The break-even point tells the manager