hind, mille juures ettevõte „tuleb omadega välja“, kattes kõik kulud, kuid saamata kasumit
level of sales of a product required to produce an income to cover costs of overheads and production without profit or loss. Once the break-even point is passed the producer will be making profit
The financial results of the Community industry, expressed as a percentage of net sales, showed a loss of close to -6% in 1993. These results then improved and in 1995 the Community industry recorded a profit of close to 6 %. However, after 1995 the situation significantly deteriorated and it was found that in the IP and at the end of 1997 the Community industry was approximately at break-even point.
