Breakeven is the point at which total Revenues cover total Charges. With business running at this level, Earnings are thus zero. Breakeven depends on the Cost structure (Split Variable costs/Fixed costs). There are three different breakevens: Operating breakeven, Financial breakeven, and Total breakeven. Breakeven is affected by company's industrial and financial strategy.

(See Chapters 10, 27 and 36 of the Vernimmen)

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