- Gen Mgta management aid used in conjunction with break-even analysis to calculate the point at which fixed and variable production costs are met by incoming revenue. Lines are plotted to indicate expected sales revenue and production costs. The point at which lines intersect marks the break-even point where no profit or loss is made.
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break-even chart — ➔ chart1 * * * break even chart UK US noun [C] ► ACCOUNTING, FINANCE, GRAPHS & CHARTS a graph that shows the point at which a business will start to make as much money as it has spent on a particular product, activity, etc … Financial and business terms
break-even analysis — Gen Mgt a method for determining the point at which fixed and variable production costs are equaled by sales revenue and where neither a profit nor a loss is made. Usually illustrated graphically through the use of a break even chart, breakeven… … The ultimate business dictionary
Break-even — In economics, 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 . Therefore has not made a profit or a loss.ComputationIn… … Wikipedia
chart — ▪ I. US /tʃɑːt/ noun [C] ► GRAPHS & CHARTS a drawing that shows information in a simple way, often using lines and curves to show amounts: a chart shows/illustrates sth »The sales chart shows a distinct decline in the past few months. »I d like… … Financial and business terms
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