Break-even point




financial indicator, economic indicator, break-even point


The break-even point is one of the most used tools when carrying out financial analysis in order to make the most appropriate business decisions, the calculation and result of this tool is used to determine the economic amount in sales and the volume of units of products or necessary services to cover operating expenses and variable costs, showing its result that there is no profit or loss in the business activity, thus achieving the operating break-even point


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How to Cite

Gaytán Cortés, J. (2023). Break-even point. Mercados Y Negocios, (48), 95–106.



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