Calculateur de Seuil de Rentabilité Gratuit
Calculez le point mort de votre activité. Déterminez le chiffre d'affaires minimum pour couvrir vos coûts fixes et variables.
USD
USD
USD
Break-Even Units
334
Break-Even Revenue$16,700.00
Contribution Margin$30.00
CM Ratio60.0%
Break-Even Units vs Fixed Costs
Formule
Break-Even Formula
Break-Even Units = Fixed Costs / (Price - Variable Cost)
Contribution Margin = Price per Unit - Variable Cost per Unit
The break-even point is where total revenue equals total costs (zero profit).
Exemple Résolu
$10,000 fixed costs, $50 price, $20 variable cost.
- 01Contribution margin = $50 - $20 = $30
- 02Break-even = $10,000 / $30 = 334 units
- 03Revenue at break-even = 334 × $50 = $16,700
Questions Fréquentes
What are fixed vs variable costs?
Fixed costs stay the same regardless of volume (rent, salaries). Variable costs change with each unit produced (materials, shipping).
Apprendre