HomeCalcPro — 專案計算詳細報告
Tool: 損益平衡點計算機 — 免費線上計算機 | HomeCalcPro | 列印時間:
損益平衡點計算機 — 免費線上計算機 | HomeCalcPro
損益平衡點計算機精準試算，提供行業標準公式與即時測算結果。
Fixed Costs, Variable Costs & Unit Price
Break-Even Point (BEP) Formula
Transparent mathematical methodology explained in plain English.
Break-Even Units = Fixed Costs / (Price Per Unit - Variable Cost Per Unit)Calculates the volume of units that must be sold so that total revenue equals total expenses, yielding zero net profit or loss.
Variables Explained:
- Fixed Costs: Expenses that remain constant regardless of production volume (rent, salaries, insurance).
- Price Per Unit: Selling price per unit of product or service.
- Variable Cost Per Unit: Direct costs incurred for each additional unit produced or delivered.
- Contribution Margin: Price Per Unit minus Variable Cost Per Unit ($ and %).
$15,000 Monthly Fixed Costs, $35 Unit Price, and $15 Variable Cost
Calculating break-even unit volume and required sales revenue.
- Contribution Margin = $35 - $15 = $20.00 per unit.
- Contribution Margin Ratio = ($20 / $35) × 100 = 57.14%.
- Break-Even Units = $15,000 / $20 = 750 units.
- Break-Even Revenue = 750 × $35 = $26,250.
- Units for $5,000 Target Profit = ($15,000 + $5,000) / $20 = 1,000 units ($35,000 Revenue).
常見問題解答 (FAQ): 損益平衡點計算機
Click any question below to expand quick answers, formulas, and expert tips.
What is a contribution margin?
The contribution margin represents the remaining revenue per unit after covering direct variable costs. This margin directly contributes toward paying off fixed overheads and generating profit.
What is the difference between fixed and variable costs?
Fixed costs do not fluctuate with production volume (e.g. office lease, SaaS subscriptions, core team salaries). Variable costs increase proportionally with each unit sold (e.g. raw materials, packaging, payment processing fees).
How can a business lower its break-even point?
You can lower your break-even threshold by increasing unit prices, negotiating lower variable unit costs with suppliers, or trimming recurring fixed operating overhead.
Why is break-even analysis crucial for startups and investors?
It provides clarity on production milestones, guides pricing strategy, and sets clear minimum sales performance targets for sales teams and angel/venture investors.