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Budgeted Break-Even Point
The projected level of sales or production at which total revenues equal total costs, resulting in no profit or loss.
Inpatient Days
A measure of hospital utilisation, representing the total number of days patients spend in the hospital within a given period.
Service Industry
A sector of the economy that offers intangible goods or services to consumers, such as finance, healthcare, or hospitality.
Contribution Margin Per Units
The amount each unit sold contributes to covering a company's fixed costs, after variable costs have been deducted.
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