Break-Even کا حساب کیسے لگائیں
Break-Even کیا ہے؟
The break-even point is where total revenue equals total costs — no profit, no loss. Below break-even, the business loses money; above it, every unit sold contributes to profit.
فارمولا
Break-even units = Fixed costs / (Selling price − Variable cost per unit)
- Q
- Break-Even Quantity (units)
- F
- Fixed Costs ($)
- P
- Unit Selling Price ($/unit)
مرحلہ وار گائیڈ
- 1Contribution Margin = Selling Price − Variable Cost per Unit
- 2Break-Even Units = Fixed Costs ÷ Contribution Margin
- 3Break-Even Revenue = Break-Even Units × Selling Price
- 4Margin of Safety = Actual Sales − Break-Even Sales
حل شدہ مثالیں
ان پٹ
$50,000 fixed costs, $25 selling price, $10 variable cost
نتیجہ
Contribution = $15; Break-even = 3,333 units; Revenue = $83,325
اکثر پوچھے جانے والے سوالات
What are fixed costs vs variable costs?
Fixed costs (rent, salaries) don't change with production. Variable costs (materials, shipping) scale with units produced. Contribution margin = Price − Variable cost.
What happens after break-even?
Every unit sold beyond break-even contributes its full contribution margin to profit (before taxes). This is where profitability accelerates.
How do I lower my break-even point?
Reduce fixed costs, raise selling price, or lower variable costs. Even small improvements multiply across all units sold.
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