On the surface, break-even analysis is a tool to calculate at which sales volume the variable and fixed costs of producing your product will be recovered. Another way to look at it is that the break-even point is the point at which your product stops costing you money to produce and sell, and starts to generate a profit for your company. (Weatherhead School of Management)

Generally, an initial break-even analysis focuses on a relatively narrow range of sales volume in which variable costs are simple to calculate. (JBV's Competitive Edge)

A senior executive at Associated Newspapers has predicted that the London freesheet it is launching today will break even within four years, sooner than expected in its original business plan. (guardian.co.uk)