نقطة التعادل | إدارة الإنتاج والعمليات

The break-even point is the point at which total revenue equals total costs. It is used in project management, managerial accounting, and production and operations management. This lesson explains how to find the break-even point in terms of quantities, the break-even point in terms of value, and the profit achieved when producing a certain quantity of units and the required production volume to generate a profit. The formulas used in the lesson are: Break-even point in terms of quantities = Fixed costs ÷ Selling price × Variable cost per unit Break-even point in terms of value = Break-even point in terms of quantities × Selling price per unit Profit = Total revenue - Total costs