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breakeven
Break-even (or break even) is the point of balance between making ''either'' a profit or a loss. The term originates in finance, but the concept has been applied widely since.
==In economics==
(詳細はeconomics and 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. It is shown graphically as the point where the total revenue and total cost curves meet. In the linear case the break-even point is equal to the fixed costs divided by the contribution margin per unit.
The break-even point is achieved when the generated profits match the total costs accumulated till the date of profit generation. Establishing the break-even point helps businesses in setting plans for the levels of production which it needs to maintain be profitable.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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