Glossary entry (derived from question below)
English term or phrase:
break-even
Polish translation:
próg rentowności
English term
break-even
On the surface, break-even analysis is a tool to calculate at which sales volume the variable and fixed costs of producing your product will be recovered. Another way to look at it is that the break-even point is the point at which your product stops costing you money to produce and sell, and starts to generate a profit for your company. (Weatherhead School of Management)
Generally, an initial break-even analysis focuses on a relatively narrow range of sales volume in which variable costs are simple to calculate. (JBV's Competitive Edge)
A senior executive at Associated Newspapers has predicted that the London freesheet it is launching today will break even within four years, sooner than expected in its original business plan. (guardian.co.uk)
4 +5 | próg rentowności |
Witold Chocholski
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Apr 30, 2009 18:40: changed "Kudoz queue" from "In queue" to "Public"
May 1, 2009 07:54: changed "Stage" from "Preparation" to "Submission"
May 4, 2009 08:54: changed "Stage" from "Submission" to "Completion"
Proposed translations
próg rentowności
Przedsiębiorstwo sprzedające liczbę jednostek produktu odpowiadającą progowi rentowności nie ponosi żadnych strat, ponieważ wszystkie jego koszty są pokryte. Nie ma ono jednak także żadnych zysków, bowiem suma marż bezwzględnych starcza tylko na skompensowanie jego kosztów stałych. (http://www.mba.edu.pl/)
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