Break Even Point

is a point where any difference between plus or minus or equivalent changes side.

A technique for which identifying the point where the total revenue is just sufficient to cover the total cost.

The formula for break even point is

fixed costs/fixed expense over contribution per unit.

In economics & 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.[1]break even point)

Break even Point is desired by all firms who wish to make abnormal profit, over and above all costs. It is shown graphically, at the point where the total revenue and total cost curves meet.