Hotel break-even point = cost ÷ profit = profit. Zero profit point, capital preservation point, break-even point, profit and loss point, profit and loss point of divergence, revenue turning point. Usually refers to all sales revenue is equal to all costs (sales revenue line and the intersection of the total cost line) of the yield.

To the boundaries of the break-even point, when the sales revenue is higher than the break-even point when the enterprise profits, and vice versa, the enterprise will lose money. The break-even point can be expressed in terms of sales volume, i.e., the sales volume at the break-even point; it can also be expressed in terms of sales volume, i.e., the sales volume at the break-even point.

Break-even point analysis uses the fixed and variable nature of costs to determine the range of output necessary to make a profit. If we can divide all costs into two categories: those that vary with output and those that do not, we can calculate the average total cost per unit for a given output. Semi-variable costs can be broken down into fixed and variable costs.

However, the fixed costs per unit of production are not the same when averaged over different volumes of production, so this concept of average cost per unit of production is only true for the value of production calculated.

Baidu Encyclopedia-Break-even Point