In simple terms, the break-even point represents how much of a good or service a business must sell to cover the costs associated with producing that good or service.

The graph above demonstrates a break-even point (BEP) of 100 units. Construct a chart with output (units) on the horizontal (X) axis, and costs and revenue on the vertical (Y) axis. Choose a ...

Break-even charts can be produced to make the information easier to understand and analyse. The above break-even chart shows the sales revenue, total costs and fixed costs lines. The point at ...

To determine the point at which a business is profitable, managers can calculate the break-even point, which represents the point at which revenue equals costs and future income constitutes a profit.