Break-Even Analysis
Work out how many units you need to sell to cover your fixed costs, the revenue that represents, and your margin of safety against expected sales.
Dane zweryfikowane · lipiec 2026
What happens if variable cost equals selling price?
Contribution per unit is zero, so no volume of sales will ever cover fixed costs — the calculator flags this in the summary rather than dividing by zero.
Źródło: CIMA — Management Accounting: Decision Making (cost-volume-profit analysis); Drury, Management and Cost Accounting, break-even analysis chapter. · zaktualizowano 2026
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Wszystko o Break-Even Analysis
📋Prezentacja+
Break-even analysis splits your selling price into the contribution it makes toward fixed costs once variable costs per unit are covered. Dividing fixed costs by the contribution per unit gives the number of units you must sell before you start making a profit — and comparing that to your expected sales gives your margin of safety, the cushion before you slip back into a loss.
💡 Dobre praktyki
- A low contribution margin ratio means small price cuts or cost increases can wipe out profit fast — check it before running promotions.
- The break-even point assumes costs behave linearly (fixed costs stay fixed, variable costs scale exactly with volume) — revisit it if you cross a step-cost threshold.
- Use the margin of safety to stress-test a sales forecast before committing to a big fixed-cost investment.
🔢 Konkretny przykład
£50,000 fixed costs, £25 selling price, £15 variable cost per unit: £10 contribution per unit means 5,000 units to break even, or £125,000 revenue.
📖Instrukcja użycia+
Jak korzystać z tego kalkulatora
- 1
Enter your total fixed costs for the period.
- 2
Enter the selling price and variable cost per unit.
- 3
Add a target profit if you want to know the units needed to reach it, not just break even.
- 4
Enter your expected or actual unit sales to see the margin of safety.
📚Słowniczek+
- Contribution per unit
- Selling price minus variable cost per unit — the amount each unit sold contributes toward covering fixed costs, then profit.
- Margin of safety
- The gap between expected sales and the break-even point, expressed in units or as a percentage of expected sales — how far sales can fall before the business makes a loss.
ℹ️Źródła i aktualizacje+
Ostatnia aktualizacja danych
7 lipca 2026
Źródła i odniesienia
CIMA — Management Accounting: Decision Making (cost-volume-profit analysis); Drury, Management and Cost Accounting, break-even analysis chapter.
Dane tego kalkulatora są regularnie aktualizowane zgodnie z najnowszymi oficjalnymi stawkami. W razie wątpliwości sprawdź oficjalne źródła wymienione powyżej.
FAQ — Break-Even Analysis
What happens if variable cost equals selling price?+
Contribution per unit is zero, so no volume of sales will ever cover fixed costs — the calculator flags this in the summary rather than dividing by zero.
Is margin of safety the same as profit margin?+
No — margin of safety measures how far sales can drop before you hit break-even, not how much profit you currently make on each sale.