BEP=Cf/(p-cu-tu)
Among them: production and sales of breakeven point.
Cf- fixed cost
Unit product sales price
Variable cost per unit product
Tu- business tax and surcharges for unit products
Because unit product tax and surcharge are often the product rate of unit product sales price, business tax and surcharge, its formula can be expressed as:
BEP=Cf/(p( 1-r)-cu)
R- business tax and additional tax rate
Calculated by physical units: breakeven point = fixed cost/(unit product sales revenue-unit product variable cost)
Calculated by amount: breakeven point = fixed cost /( 1- variable cost/sales revenue) = fixed cost/contribution gross profit.
Extended data
Break-even point (BEP) is also called zero profit point, break-even point, break-even point, break-even point and profit turning point. Usually refers to the output when the total sales revenue equals the total cost (the intersection of the sales revenue line and the total cost line). With the breakeven point, when the sales revenue is higher than the breakeven point, the enterprise will make a profit, otherwise, the enterprise will lose money. The breakeven point can be expressed by sales volume, that is, the sales volume of breakeven point; It can also be expressed in terms of sales, that is, sales at breakeven point.
How to calculate the breakeven point;
Let P represent profit, V represents sales volume, SP represents unit price, VC represents unit variable cost, FC represents fixed cost, and BE represents break-even point. According to the profit calculation formula, the basic model of break-even point can be obtained as follows: sales revenue = variable cost+fixed cost.
Calculated in physical units
Among them, the unit price of a product is 10 yuan, the unit variable cost is 6 yuan, and the related fixed cost is 8000 yuan, so the sales volume of the breakeven point (physical unit) = 8000÷( 10-6)= 2000 (pieces). Gross profit of product contribution = unit product sales revenue-unit variable cost
Comprehensive calculation by amount
Sales at breakeven point (expressed in currency) = fixed cost ÷ contribution gross profit margin.
Among them, contribution gross margin = contribution gross margin/sales revenue.
Breakeven point operating rate
Refers to the break-even point sales divided by the normal start-up sales of enterprises. The calculation formula is as follows:
Operating rate at breakeven point = (breakeven point sales/normal sales) * 100%
This indicator indicates the percentage of operating rate that an enterprise must achieve if it wants to be unprofitable or not to lose money. The lower this index, the greater the profitability of the enterprise; On the contrary, it means the lower the profitability of the enterprise.
Example: Suppose that the sales volume of an enterprise at the break-even point is 10000 yuan, the sales volume of the normal start-up and completion of the enterprise is 625 pieces, and the sales revenue is 12500 yuan. The operating rate of the breakeven point can be calculated as follows:
The operating rate at the break-even point = 10000/ 12500=80%.
It shows that if the company wants to make a profit, the operating rate must be increased to more than 80%, otherwise it will lose money.
Baidu encyclopedia-breakeven point
Baidu encyclopedia-breakeven point