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.
Primary Activity
The major business activity of...
Joint Venture
In the SBA Mentor-Protégé Program...
Accrual Basis Accounting
recognizes revenues when earned and expenses are...
Best and Final Offer
For negotiated procurements...
Full and Open Competition
With respect to a contract action...
Income Statement
Shows the entity’s income and...
Defense Acquisition Regulatory Council (DARC)
A group composed of rep...
SCORE
Counselors to America's Small Bus...
Partnering
A mutually beneficial business-to-bus...
Schedule of Liabilities
A business debt schedule that lists all of the debts...
Fair and Reasonable Price
A price that is fair to both parties...
Applicant Individual
aka who is requesting an SBA loan...
Defense Contractor
Any person who enters into...
Break-even Analysis
A calculation of the approximate sales...
Affiliate
Business concerns are affiliates if one concern...

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