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.
Affiliated Group
When two or more...
Cash Available to Service Additional Debt (CASAD)
The cash flow determined that...
Capital Leases
are for the purchase of fixed assets such as...
Protégé
A firm in a developmental stage that...
Hardship Waiver
Method used to approve a...
Contracting
Purchasing, renting, leasing, or...
Sole Proprietor
an individual who...
Joint Venture
In the SBA Mentor-Protégé Program...
Certified 8(a) Firm
A firm owned and operated by socially and...
Trend Analysis
A comparative analysis of...
Extraordinary Items
Additional expenses that are...
Intermediary Organization
Organizations that play a funda...
DBA
ex. Blocker & Sons LLC, doing business as Bob's Burgers
Normal Annual Sales
Those sales that would have...
GPM%
The measure of every sales dollar left...

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