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Break-Even Point Calculator
Calculate break-even sales from fixed and variable costs.
Currency:
Fixed Costs
/月
Variable Costsと商品単価
%
About Break-Even Analysis
Break-Even Point(BEP): 売上高と費用が等しくなる点です。これを超えると利益が出始めます。
Fixed Costs: 売上に関係なく一定額かかる費用(Rent、Personnel、Equipmentなど)。
Variable Costs: 売上に比例して増減する費用(材料費、仕入れ費、販売手数料など)。
限界利益: 売上 − 変動費。固定費の回収に充てられる利益です。
Safety Margin: 実際の売上が損益分岐点をどれだけ上回っているかの指標。30%以上が理想的です。
計算式: Break-Even Point売上 = Fixed Costs ÷(1 − 変動費率)
📖How to Use
- 1Enter fixed costs, variable cost ratio, and selling price
- 2See the break-even sales amount and units required
- 3Set a target profit to calculate required revenue
💡Tips & Knowledge
- •Break-even sales = Fixed costs ÷ (1 − Variable cost ratio). A formula worth memorizing
- •Safety margin = (Actual sales − Break-even sales) ÷ Actual sales. Higher means more stability
- •Great for pre-launch risk assessment for new businesses or freelance projects
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