# BEP

BEP(Break-Even-Point, 손익분기점)는 매출과 총비용이 일치하여, 손실도 이익도 발생하지 않는 매출액 (또는 판매량)을 말한다.

즉, 공헌이익\[매출 - 변동비]이 고정비의 전부를 커버하여 영업손실이 끝나고 영업이익이 시작되는 바로 그 시점을 손익분기점이라고 한다.

<figure><img src="/files/wUoC78N3BhnTykVF6dsE" alt="" width="375"><figcaption></figcaption></figure>

{% embed url="<https://www.finex.ceo/>" %}


---

# Agent Instructions: Querying This Documentation

If you need additional information that is not directly available in this page, you can query the documentation dynamically by asking a question.

Perform an HTTP GET request on the current page URL with the `ask` query parameter:

```
GET https://aicy.gitbook.io/dictionary/cvp-anaylsis/bep.md?ask=<question>
```

The question should be specific, self-contained, and written in natural language.
The response will contain a direct answer to the question and relevant excerpts and sources from the documentation.

Use this mechanism when the answer is not explicitly present in the current page, you need clarification or additional context, or you want to retrieve related documentation sections.