课程: Accounting Foundations: Managerial Accounting

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The break-even point

The break-even point

课程: Accounting Foundations: Managerial Accounting

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The break-even point

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- In many cases as a manager, you'll want to know how many units need to be sold to break even. The break even point is defined as the volume of activity at which total revenues equal total costs, or in other words, where profit is zero. The break even point may also be thought of as the volume of activity at which the contribution margin equals the fixed costs. Although the goal of business planning is to make a profit, not just to break even, knowing the break even point can be useful in assessing the risk of selling a new product, setting sales goals and commission rates, deciding on marketing and advertising strategies, and making other similar operating decisions. Because the break even point is, by definition, that activity level at which no profit or loss is earned, the basic CVP equation can be modified to calculate the break even point as follows. All that you need to do to compute the break even point is…

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