Calculation

Break-Even Point

Created on · break-even

Determines the sales volume at which contribution margins cover fixed costs and target profit.

Fixed costs

Price per unit

Variable unit cost

Target profit

Planned quantity

How to use the result

Enter actual operating values. The calculation considers only the entered costs and quantities.

x = ceil(fixed cost / (price − variable unit cost))

Sources: Managerial cost and performance accounting; formulas are shown transparently.