盈虧平衡點計算器

Overview

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.

How to Use (Step by Step)

1. 1

   Enter fixed costs

   Costs that don't change with volume — rent, salaries, insurance.

2. 2

   Enter price and variable cost per unit

   The selling price and the per-unit cost that rises with each sale (materials, shipping).

3. 3

   Read the break-even quantity

   Sell above this number to turn a profit; below it, you operate at a loss.

How It Works

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.

When to Use This

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.

Frequently Asked Questions