Glossary

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Break-even point

The break-even point refers to the level of turnover that a company must reach to start making a profit, otherwise it is in loss.

The break-even point is calculated by dividing the break-even point by the annual turnover, all multiplied by 360, i.e. the number of days considered in a year.

It is a financial KPI for defining business objectives and establishing detailed project budget tracking .