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PIARC (World Road Association), founded in 1909 and comprising 125 member governments from all over the world, is the global forum for exchange of knowledge and experience on roads, road transport policies and practices. With consultative status to the Economic and Social Council of the United Nations, the Association is contributing to a stable and sustainable global development of the road and transport sector.

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Term of the Road Dictionary

break-even point

Language : PIARC Road Dictionary / English
Theme : Financial and Legal Tools Finance and Procurement Economics and Finance
Definition : Point in the volume of production where the value of sales equals the cost of manufacture; volumes below this point make a loss and above it they make a profit. Notes: 1. A break-even point is commonly expressed graphically. 2. It can apply to a single product, or to a group of products or to a complete plant [EN 14943].

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