The Break-even analysis is used to determine the amount of procedures needed to cover all its expenses and begin to make a profit. More importantly, it is used in health care facilities to identify the amount it will take to cover its expenses for a startup amount to determine the Break-even profits. The Break-even analysis looks at the levels of variable and fixed costs then calculating the Total expenses =Net sales revenue. The Break-even point (BEP) is in general, the point at which the gains equal the losses (Rezpaur,Araldoo, Soleiman, Azar ,Safari , 2012). This process also helps the provider predict the volume of service that is needed so that payment will be received. In order for the cost of providing the service to be equally matched
