释义 |
break-even analysis
break-even analysis[brā′kē·vən ə′nal·ə·səs] (industrial engineering) Determination of the break-even point. MedicalSeeBreakeven AnalysisBreak-even analysis
Break-even analysisAn analysis of the level of sales at which a project would make zero profit.Breakeven AnalysisAn analysis of a product or company's sales required to neither lose money nor make a profit, but simply to cover costs. A company needs to at least break even in order to make the expense of producing a product worth the effort. As a result, breakeven analysis is an important feature in evaluating the risk of an activity. Breakeven analysis calculates the relationship between the fixed costs, variable costs, and profit of the product. |