Calculateur du Seuil de Rentabilité

Entrez le calcul

Fixed Costs ($)

Variable Costs per Unit ($)

Selling Price per Unit ($)

Calculer Effacer

Formule

Résultats

Break-Even Results	Value
Break-Even Point (Units)	1 000 units
Break-Even Point (Sales)	$15 000
Contribution Margin	$10
Contribution Margin Ratio	66,67%

Understanding the Results:

The break-even point is where total revenue equals total costs, resulting in neither profit nor loss. At 1 000 units or $15 000 in sales, you will break even.

The contribution margin of $10 per unit represents the amount each unit contributes to covering fixed costs and generating profit.

A contribution margin ratio of 66,67% indicates the percentage of each sales dollar available to cover fixed costs and generate profit.