Skip to main content
Calkulon

Finansije

Break Even Calculator

Break-even Calculator

Материјали, рад по јединици

🌐

Detailed Guide Coming Soon

We're working on a comprehensive educational guide for the Break Even Calculator in your language. The content below is shown in English.

What is Break Even Calculator?

▾

The break-even point is the level of sales at which total revenue equals total costs — producing neither a profit nor a loss. It is one of the most fundamental concepts in business planning, telling you the minimum output needed to cover all costs.

Calkulon makes complex calculations simple — built for students and everyday problem-solvers.

How to Break Even Calculator

▾
  1. 1List all fixed costs (rent, salaries, insurance) — costs that do not change with output
  2. 2Identify the selling price per unit and variable cost per unit
  3. 3Calculate contribution margin: Selling price − Variable cost per unit
  4. 4Divide total fixed costs by the contribution margin to get break-even units

Worked Examples

▾
Example 1
Given:Fixed costs £5,000 · Price £20 · Variable cost £12
Резултат:625 units

5000 ÷ (20−12) = 625

Example 2
Given:Fixed costs $10,000 · Price $50 · Variable cost $30
Резултат:500 units

$10,000 ÷ $20 = 500

Special Cases

▾

Multiple products

When selling several products, calculate a weighted average contribution margin based on the sales mix before dividing fixed costs.

Break-even revenue

Multiply break-even units by price per unit to get break-even revenue in currency terms.

Break-even sensitivity — effect of price increases

▾
Price increaseContribution marginBreak-even units (FC=$10k, VC=$30)
+$0 ($50)$20500
+$5 ($55)$25400
+$10 ($60)$30333
+$20 ($70)$40250
💡

Pro Tip

Lowering variable costs often has a bigger impact on break-even than raising prices, because it improves every unit sold.

⭐

Did you know?

The term "break-even analysis" was popularised in the 1930s by Walter Rautenstrauch, though merchants have instinctively calculated it for centuries.

For informational purposes only. This tool does not constitute financial advice. Consult a qualified financial adviser before making investment or financial decisions.
Упоредите са
Можда ће вам такође требати
Formula-verified for precision
Reviewed October 2026
Our methodology

Ratings & comments

…

Добијте недељне савете за математику

Придружите се КСЦОУНТ+ претплатницима који сваке недеље добијају савете за калкулатор.

🔒
100% Бесплатно
Никада без регистрације
✓
Тачно
Проверене формуле
⚡
Тренутно
Резултати током куцања
📱
Мобилно
Сви уређаји

Подешавања