Up Time in business refers to maximizing opportunity to generate profit. There is one key modifier. If the marginal costs to generate revenue exceeds the revenue generated, the business is no longer maximizing profit.
Breakeven analysis is a business financial formula customarily used in cost accounting whereby the number of units of production is calculated to determine the number needed to offset various costs. These costs include costs of manufacturing, overhead and taxes. With small business, this phrase is used to determine the amount of sales needed to cover all costs associated with the sale and/or overhead costs.