盈亏平衡计算器 — 公式

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).

计算示例

$10,000 fixed costs, $50 price, $20 variable cost.

  1. Contribution margin = $50 - $20 = $30
  2. Break-even = $10,000 / $30 = 334 units
  3. Revenue at break-even = 334 × $50 = $16,700