想請問break even既解釋

The breakeven point in economics is the point at which cost or expenses and income are equal - there is no net loss or gain, one has "broken even".

The point at which a firm or other economic entity breaks even is equal to its fixed costs divided by its contribution to profit per unit of output, which can be shown by the following formula: -

Breakeven Point =Fix Costs/ Contribution per unit output

The break even point is also the point on a chart indicating the time when something has broken even, and is a general term for not having gained or lost something in a process.

The Contribution per Unit can be worked out using

Contribution = Price per Unit - Variable Costs per Unit


http://en.wikipedia.org/wiki/Break_even