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Break Even کا حساب کیسے لگائیں

Break Even کیا ہے؟

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.

مرحلہ وار گائیڈ

  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

حل شدہ مثالیں

ان پٹ
Fixed costs £5,000 · Price £20 · Variable cost £12
نتیجہ
625 units
5000 ÷ (20−12) = 625
ان پٹ
Fixed costs $10,000 · Price $50 · Variable cost $30
نتیجہ
500 units
$10,000 ÷ $20 = 500

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