Figure 1From: Profit and loss analysis for an intensive care unit (ICU) in Japan: a tool for strategic managementResults of a break-even point analysis for the ICU. BEP: break-even point, pds : patient days, BvPds: break-even volume patient-days, CC: costs that change with the change in the number of patient days, NCC: costs that do not change with the number of patient daysBack to article page