D-break-even-volume Dictionary
Break-even volume
The quantity that must be sold before income covers all costs
- Plain meaning
- The quantity that must be sold before income covers all costs
- How to use it
- Divide fixed costs by the margin per unit. The result tells the student how much must be sold before the venture makes money.
- South African benchmark
- Concept term; South African enterprise budgets apply it per batch, per hectare or per animal.
- Country notes
- Applies the same way in all five markets.
- Go and read
- C4
- Calculate it
- T-C-06 Break-Even Calculator
- See also
- Break-even yield, Gross margin
Introduced in C4 Getting to the Buyer.