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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Break-even analysis  

Definition 1.

n analysis of the level of sales at which a project would make zero profit.
 

Definition 2.

A calculation of the approximate sales volume required to just cover costs, below which production would be unprofitable and above which it would be profitable. Break-even analysis focuses on the relationship between fixed cost, variable cost, and profit.
 
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