CVP - Cost Volume Profit analysis
Profit and Cost Centers, Investments, and more.

Cost-volume-profit analysis (CVP), or break-even analysis, is used to calculate the volume level at which total revenues are equal to total costs. When total costs and total revenues are equal, the business organization is said to be "breaking even." The CVP analysis is based on a set of linear equations for a straight line and the separation of variable and fixed costs.