The break or more commonly used break-even point is in the Economics the point at which revenue and cost of production (or product) are the same and thus any loss or gain is generated (Break).
is exceeded the break-even point, you reach the profit zone, corresponding to below will realize a loss.
The break-even analysis is an important tool for business planning . It helps the impact of changes in cost structure to analyze and determine the requirements for the sales volume. The dynamic break-even analysis shows the date from which a new product reaches profitability. (...)
Link: Wikipedia - break
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