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Tutorial:

The Breakeven Analysis


Order of the Slides
Define Breakeven
Analysis
Theory behind it
What it can be used for
Breakeven formula
Example
Problem
Conclusion
Reference page
What is a break-even
analysis?
Breakeven Analysis- A
decision-making aid that
enables a manager to
determine whether a
particular volume of sales
will result in losses or
profits
The theory behind the breakeven
analysis
Made up of four basic
concepts
Fixed costs- costs that do
not change
Variable costs- costs that
rise in propitiation to sales
Revenue- the total income
received
Profit- the money you have
after subtracting fixed and
variable cost from revenue
What can it be used for?
Monthly expenses- use it
to see if your income is
more then your expenses
Determine minimum price
product can be sold for
Determine optimum price
product can be sold for
Calculate effects of
marketing programs on
price


Breakeven formula

P(X) = f + V(X)

F = fixed costs
V = variable costs per
unit
X = volume of output (in
units)
P = price per unit
This chart shows that the breakeven point is
where the income and costs are equal

Breakeven formula cont.

If we rearrange the where the
breakeven is X then the formula
look like this.
X = F /( P V)

This formula says that the
breakeven point is where the
number of sales needed to
make the cost equal to the
revenue.
Breakeven Analysis
[Name]
Amounts shown in U.S. dollars
Sales
Sales price per unit 12.50
Sales volume per period (units) 1,000
Total Sales 12,500.00
Variable Costs
Commission per unit 2.00
Direct material per unit 2.50
Shipping per unit 1.10
Supplies per unit 0.80
Other variable costs per unit 1.20
Variable costs per unit 7.60
Total Variable Costs 7,600.00
Unit contribution margin 4.90
Gross Margin 4,900.00
Fixed Costs Per Period
Administrative costs 1,200.00
Insurance 500.00
Property tax 150.00
Rent 800.00
Other fixed costs 750.00
Total Fixed Costs per period 3,400.00
Net Profit (Loss) 1,500.00
Results:
Breakeven Point (units): 694
Sales volume analysis:
Sales volume per period (units) 0 100 200 300 400 500 600 700 800 900 1,000
Sales price per unit 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50 12.50
Fixed costs per period 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00 3,400.00
Variable costs 0.00 760.00 1,520.00 2,280.00 3,040.00 3,800.00 4,560.00 5,320.00 6,080.00 6,840.00 7,600.00
Total costs 3,400.00 4,160.00 4,920.00 5,680.00 6,440.00 7,200.00 7,960.00 8,720.00 9,480.00 10,240.00 11,000.00
Total sales 0.00 1,250.00 2,500.00 3,750.00 5,000.00 6,250.00 7,500.00 8,750.00 10,000.00 11,250.00 12,500.00
Net profit (loss) (3,400.00) (2,910.00) (2,420.00) (1,930.00) (1,440.00) (950.00) (460.00) 30.00 520.00 1,010.00 1,500.00
Unit Contribution Margin
7.60 , 61%
4.90 , 39%
Variable costs per unit
Unit contribution margin
Variable Costs Per Unit
2.00 , 26%
2.50 , 33%
1.10 , 14%
0.80 , 11%
1.20 , 16%
Commission per unit
Direct material per unit
Shipping per unit
Supplies per unit
Other variable costs per unit
An example of a Breakeven Analysis Report
Example
Lets say you own a business selling
burgers

It costs $1.00 to make one burger
Thats your V or Variable cost

You sell each burger for $2.80
Thats your P or price per unit

Your cost for rent, utilities,
overhead, etc... is $100,000 per
month
That's your F or fixed cost
Example cont.
V = $1.00 P = $2.80
F = $100,000

X = F /( P V)
X = 100,000 / ( 2.80 - 1 )
X = 100,000 / ( 1.80 )
X = 55,555
To breakeven you would
need to sell 55,555 burgers
Problem
Try out this problem for your self

You own a lemonade stand
It costs you $0.05 to make cup of
lemonade
You sell your lemonade for $0.25
It cost you $50.00 to make the
stand
How many cups of lemonade do
you have to sell to breakeven?
Solve now

Answer
X = F /( P V)
X = 50 / ( .25 - .05 )
X = 50/ ( .20 )
X =250

You would need to sell 250
cups of lemonade to
breakeven.


Conclusion
A Breakeven Analysis is a
simple tool to use to
determine if you have
priced your product
correctly
A Breakeven Analysis
helps you calculate how
much you need to sell
before you begin to make
a profit. You can also see
how fixed costs, price,
volume, and other factors
affect your net profit.

Reference page
A Framework for Management
Gary Dessler
http://www.tutor2u.net/business/pr
oduction/break_even.htm 3/1/06
http://connection.cwru.edu/mbac4
24/breakeven/BreakEven.html
3/1/06
http://www.dinkytown.net/java/Bre
akEven.html 3/1/06
http://office.microsoft.com/en-
us/templates/TC011165121033.asp
x 3/1/06

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