損益分岐点計算機
総コストを賄うのに必要な販売量を計算します。
入力
Break Even Revenue
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Finding the Break-Even Point for Your Business
概要
The break-even point is the sales level at which total revenue exactly covers total costs — no profit, no loss. Knowing it tells you the minimum you must sell to keep the lights on and how much each sale beyond that contributes to profit. This calculator finds it from your fixed costs, price per unit, and variable cost per unit, all in your browser.
使い方（ステップ）
- 1
Enter fixed costs
Costs that don't change with volume — rent, salaries, insurance.
- 2
Enter price and variable cost per unit
The selling price and the per-unit cost that rises with each sale (materials, shipping).
- 3
Read the break-even quantity
Sell above this number to turn a profit; below it, you operate at a loss.
仕組み
Break-even units = fixed costs ÷ (price per unit − variable cost per unit). The denominator is the contribution margin: the slice of each sale left over after variable costs to cover fixed costs. Once you sell enough units to cover all fixed costs, every additional unit's contribution margin becomes profit. Multiply break-even units by price to get the break-even revenue.
こんなときに使う
Setting a sales target for a new product. Checking whether a price covers costs with enough margin. Deciding if a fixed-cost investment (equipment, rent) is justified by realistic volume.
よくある質問
Price per unit minus variable cost per unit — the amount each sale contributes toward fixed costs and, after break-even, profit.