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social science subjects > health and social care > health care management > accounting and activity-based costing > breakeven analysis
... > social science subjects > business and management > finance > financial management > accounting (finance) > international accounting > cost accounting > breakeven analysis
... > social science subjects > business and management > finance > financial management > accounting (finance) > management accounting > cost accounting > breakeven analysis
... > social science subjects > business and management > entrepreneurship > new venture management > entrepreneurship financing and economic development > strategy (organizational) > breakeven analysis
social science subjects > health and social care > health care management > strategy (organizational) > breakeven analysis

Preferred term

breakeven analysis  

Definition

  • Breakeven (BE) analysis is a management decision-making tool, useful particularly when fixed costs are a significant portion of an organization's cost structure. Sometimes referred to as cost–volume–profit analysis, BE analysis calculates the level of sales (in units or in dollars) such that an organization earns zero profit on a specific product or project. [Source: Encyclopedia of Health Care Management; Breakeven Analysis]

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https://concepts.sagepub.com/social-science/concept/breakeven_analysis

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