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DIAGRAMME POINT EQUILIBRE [1 record]

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Alphabetical list of terms

Record 1 2011-04-06

English

Subject field(s)
  • Cost Accounting
DEF

Any of several types of charts on which the break-even point is shown, such as a projection of operations for a period in which costs and profits are shown for varying sales volumes.

French

Domaine(s)
  • Comptabilité analytique
DEF

Diagramme où figurent les produits et les charges correspondant à différents niveaux d'activité et dont l'objet est de faire ressortir le seuil de rentabilité aussi appelé point mort.

OBS

Une entreprise est dite au point mort lorsque le chiffre d'affaires réalisé couvre exactement le prix coûtant des marchandises vendues.

Key term(s)
  • diagramme du point d'équilibre
  • graphique du profit nul

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
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