Break-Even Chart


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Break-Even Chart

A chart onto which two lines are plotted, one representing a company's costs and the other representing its revenue. The point where the two lines intersect is the company's breakeven point.
References in periodicals archive ?
studied the same theme about 40 years ago and presented a break-even chart and a break-even sales formula under absorption costing, which are now described in accounting textbooks in universities.
Hayashi applied the accounting system using absorption costing including this break-even chart as a business patent to the United States Patent and Trademark Office.
2 and more important than the 45-degree break-even chart, is also included.
As one of the reasons, the inventor adduces the argument that Keynes's investment multiplier effect chart is not logically consistent with the inventor's break-even chart under absorption costing