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break even economics the break even point bep 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" though opportunity costs have been paid and capital has received the risk adjusted expected return in short all costs that must be paid are paid and there is neither profit break even point analysis formula calculator break even analysis is a measurement system that calculates the break even point by paring the amount of revenues or units that must be sold to cover fixed and variable costs associated with making the sales break even analysis investopedia 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 download break even analysis excel template exceldatapro a break even analysis is used to calculate financial feasibility for launching a new product or starting new ventures the formulas for calculating the break even point are relatively simple business planning calculators free business calculators to calculate roi cash flow break even discounted cash flow starting costs and much more