Breakeven analysis An analysis of expense and revenue factors, often expressed graphically, aimed at determining at what cost and price points a product, product line or company break even.

• 保本分析,盈亏临界分析,盈亏平衡分析对费用和收入因素所做的分析,常常用图表表示,目的是确定一种产品、生产线或公司的成本和价格在哪一点上达到平衡。