Break-even Calculator
Calculate break-even units and revenue
Break-even Calculator — what it does
Enter fixed costs, price per unit and variable cost per unit, and this calculator returns the contribution margin per unit, the number of units needed to break even and the revenue that represents. It answers the first question any new product, price change or shop lease has to survive: how much must we sell before we stop losing money?
When this tool helps
- Testing whether a planned price actually covers rent, salaries and other fixed overhead at realistic volumes.
- Deciding if a discount is survivable — a 10 percent price cut can raise the break-even volume far more than expected.
- Sizing a monthly sales target for a new product line before committing to inventory.
How to use it
- Enter total fixed costs for the period.
- Enter your selling price per unit.
- Enter the variable cost of producing or buying one unit.
- Calculate to see contribution margin, break-even units and break-even revenue.
Accuracy, limits, and good practice
- If variable cost is equal to or above price, contribution margin is zero or negative and no volume will ever break even.
- Keep the period consistent: monthly fixed costs give a monthly break-even, annual fixed costs an annual one.
- Payment processing fees, marketplace commission and shipping are variable costs, not fixed ones — leaving them out flatters the result.
Frequently asked questions
What is contribution margin?
Price minus variable cost — the cash each sale contributes toward fixed costs. Break-even units are simply fixed costs divided by that margin.
Does this include tax?
No. Work in pre-tax figures. Tax on profit only applies above break-even, and sales tax you collect is not revenue.
What if I sell several different products?
Use a weighted average price and variable cost across your typical sales mix, and revisit the number whenever the mix shifts.
Related tools on this site
- Unit Converter — Convert length, area, mass, temperature, volume, speed, pressure, energy, and data units
- Budget Allocation Calculator — Allocate a total budget across categories by percentage
- E-commerce Profit Calculator — Estimate marketplace fees, advertising cost, profit, and margin
Everything above runs inside this page. Break-even Calculator needs no account, no upload, and no server round trip — close the tab and nothing is left behind.
盈虧平衡計算器能做什麼
輸入固定成本、單位售價與單位變動成本，計算器會算出單位邊際貢獻、達到損益兩平所需的銷售量，以及對應的營業額。這回答了任何新產品、調價或店面租約都得先過的問題：要賣多少才不再虧錢？
什麼時候用得上
- 檢驗規劃中的售價，在合理銷量下是否真的能覆蓋租金、薪資與其他固定支出。
- 評估折扣是否撐得住：降價一成，可能讓損益兩平銷量上升遠超預期。
- 在投入備貨前，先為新產品線抓出每月銷售目標。
使用步驟
- 輸入該期間的固定成本總額。
- 輸入單位售價。
- 輸入生產或進貨一個單位的變動成本。
- 計算後即可看到邊際貢獻、兩平銷量與兩平營業額。
精確度、限制與實務建議
- 若變動成本等於或高於售價，邊際貢獻為零或負值，無論賣多少都不可能兩平。
- 期間要一致：填每月固定成本得到每月兩平點，填年度固定成本則得到年度兩平點。
- 金流手續費、平台抽成與運費屬於變動成本而非固定成本，漏算會讓結果過於樂觀。
常見問題
什麼是邊際貢獻？
售價減去變動成本，也就是每筆銷售能貢獻給固定成本的金額。兩平銷量就是固定成本除以這個數字。
有含稅嗎？
沒有，請用未稅數字。所得稅只在超過兩平點後才產生，而代收的銷售稅本來就不算營收。
如果我賣多種產品呢？
請依常態銷售組合取加權平均售價與變動成本，組合改變時就要重算一次。
本站相關工具
以上步驟全部在這個頁面內完成，盈虧平衡計算器 不需要註冊、不上傳檔案、也不經過伺服器，關閉分頁後不會留下任何資料。