break-even point
http://financial-dictionary.thefreedictionary.com/break-even...
In any project,the point at which revenue will be sufficient to pay all required expenses and debt service. Most industries have generally recognized rules of thumb for the appropriate break-even point. For apartments, it might be 80 percent occupancy, for self-storage it might be 55 percent occupancy,and for business center space it might be 75 percent occupancy.Most construction lenders require that a project at least reach the break-even point before construction lending can be converted to fixed-rate and lower-rate permanent financing.If preparing a pro forma for a project and your break-even point is dramatically different from the rule of thumb for your industry, it may be time to check your assumptions or your math.

http://www.google.rs/url?sa=t&source=web&cd=1&sqi=2&ved=0CBo...
Prag rentabiliteta projekta, poznat u literaturi kao prelomna tačka (BEP- Break Even Point), predstavlja nivo proizvodnje i prodaje iza koga projekat prelazi iz zone gubitka u zonu dobitka (profita). Drugim rečima, prelomna tačka je obim proizvodnje pri kome su ukupni troškovi jednaki ukupnim prihodima.

Donja tačka rentabilnosti ili prag rentabilnosti je ona tačka u kojoj se prihodi preduzeća izjednačavaju sa njegovim rashodima, tako da je rezultat poslovanja jednak nuli (neutralni rezultat poslovanja).

Grafik -- >> http://www.12manage.com/images/picture_break_even_chart.gif