Two ways of shortages in imperfect production system with price-sensitive demand, before and after reworking, scrap and price-break even point: a comparative statement.

Authors: Sivashankari, C. K.¹ (AUTHOR) sankariooty@gmail.com, Sana, Shib Sankar² (AUTHOR) shib_sankar@yahoo.com

Source: Annals of Operations Research. Sep2026, Vol. 364 Issue 2, p1439-1469. 31p.

Subject Terms: *Break-even analysis, *Economic lot size, *Scarcity, *Production management (Manufacturing), *Cost control, *Remanufacturing, *Elasticity (Economics), Waste products

VinFast on Track to Break Even in Vietnam by 2027, Official Says.

Authors: Giang, Nguyen Kieu (AUTHOR)

Source: Bloomberg.com. 7/22/2026, pN.PAG-N.PAG. 1p.

Subject Terms: *Break-even analysis, *Electric vehicle industry, *Export marketing, *Debt management, Southeast Asians, Electric vehicles

Geographic Terms: Vietnam

Cost-Volume-Profit Analysis for Strategic Decision- Making in Small Healthcare Practices.

Authors: Lavrenyuk, Viktor¹, Manzoor, Adil²

Source: Strategic Finance. Jun2026, p8-16. 9p.

Subject Terms: *Break-even analysis, *Strategic planning, *Health facilities, *Hospital administration, *Business planning, *Profitability, Primary care

Should you pay for mortgage points? A guide to saving on your interest rate.

Authors: Hostetler, Joseph (AUTHOR)

Source: Fortune.com. 7/18/2026, pN.PAG-N.PAG. 1p.

Subject Terms: *Break-even analysis, *Mortgage rates, *Financial planning, *Settlement costs, *Tax deductions

The break event point of urban hydroponics during the COVID-19 pandemic and the threat of the economic recession (Case of urban hydroponics in Kendari Bay Coastal, Indonesia).

Authors: Padangaran, Normal Bivariant¹ (AUTHOR), Purwanti, Rahayu Endah¹ (AUTHOR), Ningsih, Minggu Lestari¹ (AUTHOR), Nur, Hartatia¹ (AUTHOR), Dewi, Hesty Sukma² (AUTHOR), Hajrah, Sitti² (AUTHOR), Taufiq, Dimas Muhammad¹ (AUTHOR), Limi, Muhammad Aswar¹ (AUTHOR) muhammad.limi@uho.ac.id

Source: AIP Conference Proceedings. 2026, Vol. 3417 Issue 1, p1-6. 6p.

Subject Terms: *Break-even analysis, *COVID-19 pandemic, *Industrial costs, *Supply chain disruptions, *Agriculture, *Hydroponics, *Recessions

Geographic Terms: Indonesia

Working Capital Management and Cash Conversion Cycle - Thinking Outside the Box with New Insights.

Authors: Enyi, Enyi Patrick¹ enyip@babcock.edu.ng, Nweze, Eze Ogbonnaya² nzekanzeo@yahoo.com, Oladipupo, Adebawojo¹ dipoadebawojo@gmail.com, David, Olalere Mayowa³ olalerem@babcock.edu.ng

Source: Economics & Business Quarterly Reviews. Mar2026, Vol. 9 Issue 1, p90-99. 10p.

Subject Terms: *Working capital, *Break-even analysis, *Profitability, *Cash flow, *Financial performance, *Industrial management, *Liquidity (Economics), Multiple regression analysis

Geographic Terms: Nigeria

Assessing the Feasibility of Renewable Energy Break-Even in India Using ARIMA and Polynomial Regression Models

Authors: Roy, Piya, Chakrabarty, Dipanwita, Chatterjee, Debashis

Source: 2025 International Conference on Artificial Intelligence for Computing, Astronomy and Renewable Energy (AICARE) Artificial Intelligence for Computing, Astronomy and Renewable Energy (AICARE), 2025 International Conference on. :1-5 Nov, 2025

Relation: 2025 International Conference on Artificial Intelligence for Computing, Astronomy and Renewable Energy (AICARE)

To Throw, or Not to Throw: Threshold Cost Analysis of the Single‐Use Flexible Cystoscopy Model in a High‐Volume Urology Centre.

Authors: Foo, Joshua Chek Hao¹ (AUTHOR), Lim, Ernest Junrui¹ (AUTHOR), Lee, Shu Zhen² (AUTHOR), Yong, Jin¹ (AUTHOR) yong.jin@singhealth.com.sg

Source: ANZ Journal of Surgery. Jun2026, Vol. 96 Issue 6, p1508-1512. 5p.

Subject Terms: *Cost effectiveness, *Break-even analysis, *Infection control, *Urology, *Cystoscopy, *Medical care costs

Geographic Terms: Singapore

Typical-Day Selection and Dynamic Programming Dispatch for Photovoltaic-Plus-Battery Energy Storage Systems: Lifecycle Economics and Break-Even Analysis in the Electricity Spot Market

Authors: Wu, Zhongguang, Liu, JingWei, Feng, Sheng, Yao, Suhua, Liu, Wenqin, Lin, Shenhe

Source: 2025 5th IEEE International Conference on Energy Engineering and Power Systems (EEPS) Energy Engineering and Power Systems (EEPS), 2025 5th IEEE International Conference on. :1-8 Oct, 2025

Relation: 2025 5th IEEE International Conference on Energy Engineering and Power Systems (EEPS)

Blockchain Traceability Architecture Choice in Cross-Border Pharmaceutical Supply Chains: Robust Optimization and Break-Even Conditions

Authors: Yang, Y., Hishamuddin, H., Azman, A.H.

Source: IEEE Access Access, IEEE. 14:136997-137016 2026

An Analysis of the Implementation of the Job Costing Method in Pricing Determination at PT Banana Cake.

Authors: Nababan, Daniel Reinhard¹ daniel.3112301083@students.polibatam.ac.id, Situmorang, Elsaria¹ elsaria.3112301092@students.polibatam.ac.id, Zelmiyanti, Riri¹ riri@polibatam.ac.id

Source: Journal Research of Social Science, Economics & Management. Nov2025, Vol. 5 Issue 4, p3954-3964. 11p.

Subject Terms: *Break-even analysis, *Cost accounting, *Cost structure, *Profit margins, *Profitability, *Depreciation, Baked products

Profitability of basic seed production in Ethiopia: the case of private seed companies and seed unions.

Authors: Kifle, Tekeste¹ (AUTHOR), Sisay, Dawit Tsegaye² (AUTHOR) d_tsegaye@yahoo.com, Kalsa, Karta Kaske³ (AUTHOR), Bishaw, Zewdie⁴ (AUTHOR)

Source: Cogent Business & Management. Dec2025, Vol. 12 Issue 1, p1-12. 12p.

Subject Terms: *Profitability, *Break-even analysis, *Cooperative agriculture, *Seed industry, *Private companies, Corn, Teff

Geographic Terms: Ethiopia

Nio Shares Drop as Weaker Outlook Clouds Push to Break Even.

Source: Bloomberg.com. 11/26/2025, pN.PAG-N.PAG. 1p.

Subject Terms: *Electric vehicle industry, *Break-even analysis, *Stock prices, *Business enterprises, *Economic competition, *Investors, Pessimism

Geographic Terms: China

Pony AI Rises After Guangzhou Robotaxi Operations Break Even.

Authors: Lew, Linda (AUTHOR)

Source: Bloomberg.com. 11/25/2025, pN.PAG-N.PAG. 1p.

Subject Terms: *Break-even analysis, *Net losses, *Business revenue, *Taxicabs, Autonomous vehicles

Geographic Terms: Guangzhou (China)

Cost Considerations in Healthcare: Review Analysis of Break-even Point of Spirometry.

Authors: SOMASHEKHAR, ANKANAHALLI RAMU¹ s_arshekar2002@yahoo.com, V., NANCY JENIFFER², K., SINDHU³, D. A., CHIRAG³, CHANDRA, SMITHA R.⁴

Source: Journal of Clinical & Diagnostic Research. Feb2026, Vol. 20 Issue 2, p1-6. 6p.

Subject Terms: *Break-even analysis, *Cost benefit analysis, *Spirometry, *Child patients, *Medical care costs, *Financial planning, *Resource allocation, *Cost analysis

Leveraging Apriori, BEA, EOQ for Strategic Profit Growth

Authors: Yadav, Shubham, Singhal, Nisha

Source: 2025 International Conference on Engineering Innovations and Technologies (ICoEIT) Engineering Innovations and Technologies (ICoEIT), 2025 International Conference on. :1041-1046 Jul, 2025

Relation: 2025 International Conference on Engineering Innovations and Technologies (ICoEIT)

THE BREAK-EVEN POINT AS A BUSINESS MANAGEMENT TOOL FOR NATURAL DISASTER DAMAGES.

Authors: Galabov, Marin¹, Velev, Dimiter¹, Zlateva, Plamena^1,2

Source: Proceedings of the International Multidisciplinary Scientific GeoConference SGEM. Dec2025, Vol. 25, p809-814. 6p.

Subject Terms: *Break-even analysis, *Natural disasters, *Decision making, *Cost control, *Business planning, *Profitability, *Disaster resilience, *Industrial management

'Will I Lose Money?': Credit Buyers Turn to Breakevens for Clues.

Authors: Martin, Ronan (AUTHOR)

Source: Bloomberg.com. 10/1/2025, pN.PAG-N.PAG. 1p.

Subject Terms: *Break-even analysis, *Risk assessment, *Market volatility, *Investment risk, *Bonds (Finance), *Corporate finance, *Bond market, *Junk bonds

Inverse DEA with dependent and specific inputs and outputs to improve the break-even point and budgeting process.

Authors: Shateri, N.¹, Fallah, M.¹ mohammad.fallah43@yahoo.com, saneie, M.², saleh, H.²

Source: International Journal of Industrial Mathematics. Winter2026, Vol. 18 Issue 1, p1-33. 33p.

Subject Terms: *Break-even analysis, *Data envelopment analysis, *Corporate finance, *Economic efficiency, *Resource allocation, *Budget process

Global methane action pays for itself at least six times over.

Authors: Stoerk, Thomas, Rising, James, Shindell, Drew, Dietz, Simon

Source: Science; 10/30/2025, Vol. 390 Issue 6772, p1-10, 10p

Subject Terms: Methane, Abatement (Atmospheric chemistry), Air quality, Break-even analysis, Environmental economics, Low-income countries, Greenhouse gas mitigation, Profitability