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Break-even
Break-even (or break even), often abbreviated as B/E in finance (sometimes called point of equilibrium), is the point of balance making neither a Profit (economics), profit nor a loss. It involves a situation when a business makes just enough revenue to cover its total costs. Any number below the break-even point constitutes a loss while any number above it shows a profit. The term originates in finance but the concept has been applied in other fields. In economics In economics and business, specifically cost accounting, the break-even point (BEP) is the point at which cost or expenses and revenue are equal: there is no net loss or gain, and one has "broken even". A profit or loss has not been made, although opportunity costs have been "paid" and capital has received the risk-adjusted, expected return. In other words, it is the point at which the total revenue of a business exceeds its total costs, and the business begins to create wealth instead of consuming it. It is shown grap ...
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Pricing
Pricing is the Business process, process whereby a business sets and displays the price at which it will sell its products and services and may be part of the business's marketing plan. In setting prices, the business will take into account the price at which it could acquire the goods, the manufacturing cost, the marketplace, competition, market condition, brand, and quality of the product. Pricing is a fundamental aspect of product management and is one of the four Ps of the marketing mix, the other three aspects being product, promotion, and Distribution (business), place. Price is the only revenue generating element among the four Ps, the rest being cost center (business), cost centers. However, the other Ps of marketing will contribute to decreasing price elasticity and so enable price increases to drive greater revenue and profits. Pricing can be a manual or automatic process of applying prices to purchase and sales orders, based on factors such as a fixed amount, quantit ...
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Contribution Margin
Contribution margin (CM), or dollar contribution per unit, is the selling price per unit minus the variable cost per unit. "Contribution" represents the portion of sales revenue that is not consumed by variable costs and so contributes to the coverage of fixed costs. This concept is one of the key building blocks of break-even analysis.Farris, Paul W.; Neil T. Bendle; Phillip E. Pfeifer; David J. Reibstein (2010). ''Marketing Metrics: The Definitive Guide to Measuring Marketing Performance.'' Upper Saddle River, New Jersey: Pearson Education, Inc. . The Marketing Accountability Standards Board (MASB) endorses the definitions, purposes, and constructs of classes of measures that appear in ''Marketing Metrics'' as part of its ongoinCommon Language: Marketing Activities and Metrics Project In cost-volume-profit analysis, a form of management accounting, contribution margin—the marginal profit per unit sale—is a useful quantity in carrying out various calculations, and can be us ...
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Fusion Energy Gain Factor
A fusion energy gain factor, usually expressed with the symbol ''Q'', is the ratio of fusion power produced in a nuclear fusion reactor to the power required to maintain the plasma in steady state. The condition of ''Q'' = 1, when the power being released by the fusion reactions is equal to the required heating power, is referred to as breakeven, or in some sources, scientific breakeven. The energy given off by the fusion reactions may be captured within the fuel, leading to ''self-heating''. Most fusion reactions release at least some of their energy in a form that cannot be captured within the plasma, so a system at ''Q'' = 1 will cool without external heating. With typical fuels, self-heating in fusion reactors is not expected to match the external sources until at least ''Q'' ≈ 5. If ''Q'' increases past this point, increasing self-heating eventually removes the need for external heating. At this point the reaction becomes self-sustaining, a c ...
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Computer Science
Computer science is the study of computation, information, and automation. Computer science spans Theoretical computer science, theoretical disciplines (such as algorithms, theory of computation, and information theory) to Applied science, applied disciplines (including the design and implementation of Computer architecture, hardware and Software engineering, software). Algorithms and data structures are central to computer science. The theory of computation concerns abstract models of computation and general classes of computational problem, problems that can be solved using them. The fields of cryptography and computer security involve studying the means for secure communication and preventing security vulnerabilities. Computer graphics (computer science), Computer graphics and computational geometry address the generation of images. Programming language theory considers different ways to describe computational processes, and database theory concerns the management of re ...
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Profit
Profit may refer to: Business and law * Profit (accounting), the difference between the purchase price and the costs of bringing to market * Profit (economics), normal profit and economic profit * Profit (real property), a nonpossessory interest in land * Account of profits Account (abbreviated a/c) may refer to: * Account (bookkeeping) * A report * A bank account ** Deposit account ** Personal account ** Sweep account ** Transaction account * User account, the means by which a user can access a computer system * C ..., a type of equitable remedy in law (also known as an accounting) Arts, entertainment, and media * ''Profit'' (magazine), a Canadian business magazine aimed at entrepreneurs * ''Profit'' (TV series), an American TV series starring Adrian Pasdar People * Joe Profit (born 1959), former American football player * Laron Profit (born 1977), professional basketball player * Richard Profit (born 1974), English mountaineer and adventurer * Park "Profit" Joon ...
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UEFA Financial Fair Play Regulations
The UEFA Financial Sustainability Regulations are a set of regulations established by UEFA to prevent professional football clubs spending more than they earn in the pursuit of success, and in doing so not getting into financial problems which might threaten their long-term survival. Previously called Financial Fair Play Regulations (FFP), they are now sometimes abbreviated FSR, although UEFA uses this for "Football and Social Responsibility". The FA Premier League equivalent is called Profit and Sustainability Rules (PSR).Jake Stokes (16 September 2024What is PSR and FFP? Why Man City have been charged as Premier League hearing begins''Manchester Evening News'' Some have argued that FFP was instituted to prevent financial "doping" from outside sources injecting money into smaller clubs. They were agreed to in September 2009 by the Financial Control Panel of UEFA, football's governing body in Europe. The regulations provide for sanctions to be taken against clubs who exceed spend ...
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UEFA
The Union of European Football Associations (UEFA ; ; ) is one of six continental bodies of governance in association football. It governs football, futsal and beach soccer, beach football in Europe and the List of transcontinental countries#Asia and Europe, transcontinental countries of Turkey, Azerbaijan, Georgia and Kazakhstan, as well as the West Asian countries of Cyprus, Armenia and Israel. UEFA consists of 55 national association List of men's national association football teams#UEFA (Europe), members. Since 2022, due to the Russian invasion of Ukraine, FIFA and UEFA suspended all Russian national teams and clubs from any FIFA and UEFA competitions. UEFA consists of the national football associations of Europe, and runs national and club competitions including the UEFA European Championship, European Championship, UEFA Nations League, Nations League, UEFA Champions League, Champions League, UEFA Europa League, Europa League, UEFA Conference League, Conference League, and ...
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Self-hosting (compilers)
In computer programming, self-hosting is the use of a program as part of the toolchain or operating system that produces new versions of that same program—for example, a compiler that can compile its own source code. Self-hosting software is commonplace on personal computers and larger systems. Other programs that are typically self-hosting include kernels, assemblers, command-line interpreters and revision control software. Operating systems An operating system is self-hosted when the toolchain to build the operating system runs on that same operating system. For example, Windows can be built on a computer running Windows. Before a system can become self-hosted, another system is needed to develop it until it reaches a stage where self-hosting is possible. When developing for a new computer or operating system, a system to run the development software is needed, but development software used to write and build the operating system is also necessary. This is called a boots ...
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Interpreter (computing)
In computer science, an interpreter is a computer program that directly executes instructions written in a programming or scripting language, without requiring them previously to have been compiled into a machine language program. An interpreter generally uses one of the following strategies for program execution: # Parse the source code and perform its behavior directly; # Translate source code into some efficient intermediate representation or object code and immediately execute that; # Explicitly execute stored precompiled bytecode made by a compiler and matched with the interpreter's virtual machine. Early versions of Lisp programming language and minicomputer and microcomputer BASIC dialects would be examples of the first type. Perl, Raku, Python, MATLAB, and Ruby are examples of the second, while UCSD Pascal is an example of the third type. Source programs are compiled ahead of time and stored as machine independent code, which is then linked at run-ti ...
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Compiler
In computing, a compiler is a computer program that Translator (computing), translates computer code written in one programming language (the ''source'' language) into another language (the ''target'' language). The name "compiler" is primarily used for programs that translate source code from a high-level programming language to a lower level language, low-level programming language (e.g. assembly language, object code, or machine code) to create an executable program.Compilers: Principles, Techniques, and Tools by Alfred V. Aho, Ravi Sethi, Jeffrey D. Ullman - Second Edition, 2007 There are many different types of compilers which produce output in different useful forms. A ''cross-compiler'' produces code for a different Central processing unit, CPU or operating system than the one on which the cross-compiler itself runs. A ''bootstrap compiler'' is often a temporary compiler, used for compiling a more permanent or better optimised compiler for a language. Related software ...
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Programming Language
A programming language is a system of notation for writing computer programs. Programming languages are described in terms of their Syntax (programming languages), syntax (form) and semantics (computer science), semantics (meaning), usually defined by a formal language. Languages usually provide features such as a type system, Variable (computer science), variables, and mechanisms for Exception handling (programming), error handling. An Programming language implementation, implementation of a programming language is required in order to Execution (computing), execute programs, namely an Interpreter (computing), interpreter or a compiler. An interpreter directly executes the source code, while a compiler produces an executable program. Computer architecture has strongly influenced the design of programming languages, with the most common type (imperative languages—which implement operations in a specified order) developed to perform well on the popular von Neumann architecture. ...
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Profit (economics)
In economics, profit is the difference between revenue that an economic entity has received from its outputs and total costs of its inputs, also known as surplus value. It is equal to total revenue minus total cost, including both Explicit cost, explicit and implicit cost, implicit costs. It is different from accounting profit, which only relates to the explicit costs that appear on a firm's financial statements. An accountant measures the firm's accounting profit as the firm's total revenue minus only the firm's explicit costs. An Economists, economist includes all costs, both explicit and implicit costs, when analyzing a firm. Therefore, economic profit is smaller than accounting profit. ''Normal profit'' is often viewed in conjunction with economic profit. Normal profits in business refer to a situation where a company generates revenue that is equal to the total costs incurred in its operation, thus allowing it to remain operational in a competitive industry. It is the mi ...
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