break-even sales

break-even sales
фин., учет безубыточный уровень продаж (объем реализации (в денежном выражении) на уровне самоокупаемости; рассчитывается по формуле: постоянные затраты/(1 — переменные затраты на единицу продукции/цена единицы продукции))
See:

Англо-русский экономический словарь.

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Смотреть что такое "break-even sales" в других словарях:

  • break-even sales — The minimum sales level that a firm must achieve in order to generate enough cash flow to make all required principal and interest payments. American Banker Glossary …   Financial and business terms

  • Break-even (economics) — This article is about Break even (economics). For other uses, see Break even (disambiguation). The Break Even Point In economics business, specifically cost accounting, the break even point (BEP) is the point at which cost or expenses and revenue …   Wikipedia

  • Break even analysis — The break even point for a product is the point where total revenue received equals the total costs associated with the sale of the product (TR=TC). [Horngren, C.,Sundem, G Stratton, W. Introduction to Management Accounting (2002) Prentice Hall]… …   Wikipedia

  • Break-even — In economics, 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 . Therefore has not made a profit or a loss.ComputationIn… …   Wikipedia

  • break even — {v. phr.}, {informal} (stress on even ) To end a series of gains and losses having the same amount you started with; have expenses equal to profits; have equal gain and loss. * /The storekeeper made many sales, but his expenses were so high that… …   Dictionary of American idioms

  • break even — {v. phr.}, {informal} (stress on even ) To end a series of gains and losses having the same amount you started with; have expenses equal to profits; have equal gain and loss. * /The storekeeper made many sales, but his expenses were so high that… …   Dictionary of American idioms

  • break-even point — the point at which volume of sales is enough to cover all costs. Glossary of Business Terms (1) The price level at which income equals expense. (2) The expense level at which expense equals income. (3) The market price of a financial instrument… …   Financial and business terms

  • Break-Even Analysis — An analysis to determine the point at which revenue received equals the costs associated with receiving the revenue. Break even analysis calculates what is known as a margin of safety, the amount that revenues exceed the break even point. This is …   Investment dictionary

  • Break-even analysis — An analysis of the level of sales at which a project would make zero profit. The New York Times Financial Glossary * * * break even analysis break even analysis ➔ analysis * * * break even analysis UK US noun [C] (plural break even analyses) ►… …   Financial and business terms

  • break-even analysis — An analysis of the level of sales at which a project would make zero profit. Bloomberg Financial Dictionary * * * break even analysis break even analysis ➔ analysis * * * break even analysis UK US noun [C] (plural break even analyses) ►… …   Financial and business terms

  • break\ even — v. phr. informal (stress on even ) to end a series of gains and losses having the same amount you started with; have expenses equal to profits; have equal gain and loss. The storekeeper made many sales, but his expenses were so high that he just… …   Словарь американских идиом


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