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The break-even point is the level of sales at which total revenue equals total costs — producing neither a profit nor a loss. It is one of the most fundamental concepts in business planning, telling you the minimum output needed to cover all costs.

ステップバイステップガイド

1. 1List all fixed costs (rent, salaries, insurance) — costs that do not change with output
2. 2Identify the selling price per unit and variable cost per unit
3. 3Calculate contribution margin: Selling price − Variable cost per unit
4. 4Divide total fixed costs by the contribution margin to get break-even units

解いた例