What does logistics mean in a supply chain?

Logistics is commonly used for the movement, storage, and related flow of goods and information within a broader supply-chain context. The term does not choose a process, provider, or operating plan for a business.

Is logistics the same as supply chain management?

No. Logistics is generally described as part of the wider supply-chain-management context. A glossary distinction does not determine how a particular business should organize its work.

Does logistics select a carrier or 3PL?

No. A logistics definition does not select carriers, third-party logistics providers, warehouses, routes, systems, or service levels, and it does not assess an operation.

Cost-accounting terminology glossary

Break-even is where total revenue equals total cost.

This definition explains a break-even point without calculating sales, output, price, costs, budgets, forecasts, or financial results.

Break-even point is the sales-dollar or production level at which variable and fixed costs have been recovered. At that point, total cost equals total revenue and there is neither profit nor loss. Read the accounting reference.

Three related terms

Fixed costs, variable costs, revenue, and output may appear in a break-even discussion. Their names do not calculate a result or decide an action.

Break-even point

A point where total cost equals total revenue.

Fixed costs

Costs that do not vary with output within a relevant range.

Variable costs

Costs that vary with output.

Why context matters

A definition does not establish a result.

The important distinction

A glossary names the term. It does not calculate a break-even point.

Specific figures, assumptions, records, policies, and context matter. This page does not calculate, forecast, budget, price, or decide.

Related work can vary

A label is not a financial outcome.

This page does not identify, calculate, validate, record, budget, forecast, analyze, recommend, approve, or decide any financial, accounting, tax, legal, operational, or business matter.

A source note

The source defines the concept, not an outcome.

It does not answer the question for them.

Keep the term and the financial decision separate.

OpenStax supports this definition. It does not calculate, validate, or decide a result for a particular organization.

Glossary boundary: This page does not calculate, forecast, project, estimate, budget, model, analyze, validate, record, classify, allocate, recommend, approve, decide, price, or provide financial, accounting, tax, legal, or operational advice.

What this glossary does not decide

This educational definition does not calculate or determine any sales, output, cost, revenue, profit, loss, budget, accounting, tax, legal, operational, or business result or action.

Source note

References for the terminology

These sources support the language on this page. They are not a substitute for a business’s own qualified reviewers, partners, data, or applicable authorities.

OpenStax: Calculate a Break-Even Point in Units and Dollars

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