Formula:?

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 margin breakeven point is also called breakeven point. Suppose your fixed asset is A, the unit product price is P, and the unit product cost is V, then the breakeven point =a/(p-v)?

Formula derivation process: Generally speaking, enterprise income = cost+profit, if profit is zero, there is income = cost = fixed cost+variable cost, while income = sales volume × price, variable cost = unit variable cost × sales volume, so sales volume × price = fixed cost+unit variable cost × sales volume.

The calculation formula of breakeven point can be deduced as follows: breakeven point (sales volume) = contribution difference of fixed cost/unit measurement.

Extended data:

The classification of break-even analysis mainly includes the following methods:

1, which can be divided into graphic method and equation method according to different analysis methods; ?

2. According to the different functional relationships between analysis elements, it can be divided into: linear and nonlinear break-even analysis; ?

3. According to the number of products analyzed, it can be divided into single product and multi-product break-even analysis; ?

4. According to whether the time value of money is considered, it is divided into static and dynamic break-even analysis.

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