APT Initiatives
APT Business & Economics Resources
Minimising Workloads, Maximising Performance
Established in 1999

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Break-even chart

A diagram showing a business’s revenues, costs and profit or loss at various levels of output. It clearly and quickly shows the relationship between costs, revenues and profitability and can be used to show how changes in variables, such as selling price, variable costs and fixed costs affect the break-even point and profitability of a business / business situation.

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