Break-Even Point Calculator
The break-even point is the number of sales at which revenue exactly covers costs — every sale after that is profit. Enter your fixed costs, selling price and variable cost per unit to see how much you need to sell.
結果
200 units
Break-even point
- Revenue at break-even
- ￥5,000
- Contribution margin per unit
- ￥15
How this was calculated
- 1Calculate the contribution margin per unit￥25 − ￥10 = ￥15
- 2Divide fixed costs by the contribution margin￥3,000 ÷ ￥15 = 200
公式
Break-even point = fixed costs ÷ (selling price − variable cost per unit)
Every sale generates a "contribution margin": the selling price minus the variable cost for that one unit. Divide your fixed costs by that contribution and you know how many units are needed before fixed costs are recovered.
What the variables mean
- vaste kosten
- Costs that don’t change with sales volume, such as rent
- variabele kosten
- Costs per unit sold, such as materials
- dekkingsbijdrage
- What each sale contributes toward covering fixed costs
計算例
€ 3,000 fixed costs, € 25 selling price, € 10 variable costs
→ Break-even point = 200 units per month.
よくある間違い
- Confusing fixed and variable costs — rent is fixed, material costs are variable.
- Thinking break-even means profitable; at the break-even point, profit is exactly zero.
活用シーン
- Determining whether a new product is financially viable before investing in it.
- Setting a sales target that matches your fixed overhead.
よくある質問
What if my variable costs are higher than my selling price?
Then you lose money on every sale and there is no break-even point — the more you sell, the bigger the loss. Raise the price or lower variable costs.
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