{"id":552,"date":"2015-04-21T22:52:24","date_gmt":"2015-04-21T22:52:24","guid":{"rendered":"https:\/\/courses.candelalearning.com\/masterybusiness1xngcxmaster\/?post_type=chapter&#038;p=552"},"modified":"2019-01-05T01:42:00","modified_gmt":"2019-01-05T01:42:00","slug":"the-break-even-point","status":"publish","type":"chapter","link":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/chapter\/the-break-even-point\/","title":{"raw":"Outcome: The Break-Even Point","rendered":"Outcome: The Break-Even Point"},"content":{"raw":"<h2>What you\u2019ll learn to do: calculate the break-even point, where profit will be equal to $0, using information from financial statements<\/h2>\r\nIn this section you will learn to calculate the point where\u00a0the amount of income you earn results in neither a profit nor a loss\u2014and \"breaks even.\"\r\n\r\nThe specific things you\u2019ll learn in this section include:\r\n<ul>\r\n \t<li>Define the break-even point<\/li>\r\n \t<li>Differentiate between fixed and variable costs<\/li>\r\n \t<li>Calculate the break-even point<\/li>\r\n \t<li>Calculate the contribution margin<\/li>\r\n \t<li>Calculate the contribution margin ratio<\/li>\r\n \t<li>Calculate the margin of safety<\/li>\r\n<\/ul>","rendered":"<h2>What you\u2019ll learn to do: calculate the break-even point, where profit will be equal to $0, using information from financial statements<\/h2>\n<p>In this section you will learn to calculate the point where\u00a0the amount of income you earn results in neither a profit nor a loss\u2014and &#8220;breaks even.&#8221;<\/p>\n<p>The specific things you\u2019ll learn in this section include:<\/p>\n<ul>\n<li>Define the break-even point<\/li>\n<li>Differentiate between fixed and variable costs<\/li>\n<li>Calculate the break-even point<\/li>\n<li>Calculate the contribution margin<\/li>\n<li>Calculate the contribution margin ratio<\/li>\n<li>Calculate the margin of safety<\/li>\n<\/ul>\n\n\t\t\t <section class=\"citations-section\" role=\"contentinfo\">\n\t\t\t <h3>Candela Citations<\/h3>\n\t\t\t\t\t <div>\n\t\t\t\t\t\t <div id=\"citation-list-552\">\n\t\t\t\t\t\t\t <div class=\"licensing\"><div class=\"license-attribution-dropdown-subheading\">CC licensed content, Original<\/div><ul class=\"citation-list\"><li>Outcome: The Break-Even Point. <strong>Authored by<\/strong>: Linda Williams and Lumen Learning. <strong>License<\/strong>: <em><a target=\"_blank\" rel=\"license\" href=\"https:\/\/creativecommons.org\/licenses\/by\/4.0\/\">CC BY: Attribution<\/a><\/em><\/li><\/ul><\/div>\n\t\t\t\t\t\t <\/div>\n\t\t\t\t\t <\/div>\n\t\t\t <\/section>","protected":false},"author":78,"menu_order":7,"template":"","meta":{"_candela_citation":"[{\"type\":\"original\",\"description\":\"Outcome: The Break-Even Point\",\"author\":\"Linda Williams and Lumen Learning\",\"organization\":\"\",\"url\":\"\",\"project\":\"\",\"license\":\"cc-by\",\"license_terms\":\"\"}]","CANDELA_OUTCOMES_GUID":"","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-552","chapter","type-chapter","status-publish","hentry"],"part":94,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/pressbooks\/v2\/chapters\/552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/wp\/v2\/users\/78"}],"version-history":[{"count":27,"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/pressbooks\/v2\/chapters\/552\/revisions"}],"predecessor-version":[{"id":10661,"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/pressbooks\/v2\/chapters\/552\/revisions\/10661"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/pressbooks\/v2\/parts\/94"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/pressbooks\/v2\/chapters\/552\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/wp\/v2\/media?parent=552"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/pressbooks\/v2\/chapter-type?post=552"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/wp\/v2\/contributor?post=552"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/wmintrobusiness\/wp-json\/wp\/v2\/license?post=552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}