Module 319 min2411 wordsFree — no account
From the market to forecast turnover
The module’s worked examples, then cases to attempt before revealing their solution · 2 sections · 226 words · 3 min
Worked example
What two points of share cost
A fictitious example. If Inès captures only 18 % of the potential customer base, she serves 360 customers and completes 720 jobs, giving €43,200 of turnover. Her parts cost €15,120, her contribution margin falls to €28,080, and her €30,000 of fixed costs produce a loss of €1,920.
Practical case
Inès's minimum share
Fictitious data. Inès plans €30,000 of annual fixed costs and variable costs equal to 35 % of her turnover. Each customer brings her two jobs at €60 excluding VAT per year. Her potential customer base is 2,000 households. What is the minimum number of customers she needs so as not to lose money, and what share of the potential base does that represent?
Hint: First work out the break-even point in euros, then divide it by what one customer brings in over a year.
Show the solution
Contribution margin rate: 100 % − 35 % = 65 %. Break-even point: €30,000 ÷ 0.65 = €46,153.85. One customer brings in 2 × €60 = €120 a year. Number of customers: 46,153.85 ÷ 120 = 384.6; with 384 customers, turnover of €46,080 stays below break-even, so 385 are needed. Minimum share: 385 ÷ 2,000 = 19.25 %. These 385 customers fit below the ceiling of 550 reachable households. At 20 %, Inès has only three quarters of a point to spare.
Answer: 385 customers, or 19.25 %
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