Break-even Analysis

A calculation of the approximate sales volume required to just cover costs, below which production would be unprofitable and above which it would be profitable. Break-even analysis focuses on the relationship between fixed cost, variable cost and profit.

Updated on
September 9, 2022
Published on
June 20, 2018
The 7(a) Loan Program, SBA’s most common loan program, includes assistance for each business with unique needs.
SBA 504 loans are very popular for long-term, fixed rate financing of up to $5 million for major fixed assets.
The average Microloan is about $13,000. The Microloans program provides loans up to $50,000 to small businesses.
SBA Glossary

Common SBA Terms

Everything you need to know about common terms used to discuss SBA Loans.
Affiliates
Business concerns, organizations, or...
Phase 1
Process used to determine the...
Prime Contract
A contract awarded directly...
Duplicated Interest
The amount of interest exp...
Subcontract
A contract between a prime cont...
S-Corporation
A form of corporation, allowed by...
Corporation (C-corp.)
The most common form of business org...
Defense Acquisition Regulatory Council (DARC)
A group composed of rep...
Contracting
Purchasing, renting, leasing, or...
Fair and Reasonable Price
A price that is fair to both parties...
Cash-basis Accounting
records revenue when cash is...
Joint Venture
In the SBA Mentor-Protégé Program...
Phase 2
Process to be used to determine economic injury for...
Best and Final Offer
For negotiated procurements...
Emerging Small Business
A small business concern whose...

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