BACHELOR OF BUSINESS ADMINISTRATION

Detailed explanation-1: -The break even point in economics, business and specifically cost accounting is the point at which total cost and total revenue are equal i.e. “even". There is no net loss or gain, and one has “broken even", through opportunity costs have been paid and capital has received the risk-adjusted expected return.

Detailed explanation-2: -Break-even (or break even), often abbreviated as B/E in finance, (sometimes called point of equilibrium) is the point of balance making neither a profit nor a loss. Any number below the break-even point constitutes a loss while any number above it shows a profit.

Detailed explanation-3: -Break-even point This is the point where your total revenue (sales or turnover) equals total costs. At this point there is no profit or loss-in other words, you ‘break even’.

Detailed explanation-4: -The break-even point (BEP) or break-even level represents the sales amount-in either unit (quantity) or revenue (sales) terms-that is required to cover total costs, consisting of both fixed and variable costs to the company. Total profit at the break-even point is zero.

Detailed explanation-5: -Break-even point: It is the point of intersection of the total cost line and total revenue line. There is neither profit nor loss at the break-even point. At the break-even point, the margin of safety ratio is 0.