BreakevenPunkt

BreakevenPunkt, or break-even point, is the level of sales at which total revenues equal total costs, resulting in zero profit or loss. It is a fundamental concept in managerial accounting and microeconomics used to assess profitability and decision making.

The calculation relies on fixed costs, variable costs per unit, and the selling price per unit. The break-even quantity is Q* = F / (P - v), where F is fixed costs, P is price per unit, and v is variable cost per unit. The corresponding break-even revenue is R* = P × Q* or R* = F / (1 - v/P). These formulas assume linear cost and revenue relationships.

In practice, BreakevenPunkt is analyzed through cost–volume–profit analysis and often illustrated with a break-even chart. It supports decisions such as pricing, product mix, and capacity planning. Related metrics include the contribution margin (P - v), the contribution margin ratio (P - v)/P, and the margin of safety, which measures how much actual sales can fall before hitting the break-even point.

Limitations include assumptions of constant costs and prices, linear relationships, and no capacity constraints. In multi-product settings, weighted average contribution margins are used, and non-linear or step costs may require alternative approaches.

Example: with fixed costs of 1000, price 50, and variable cost per unit 30, the contribution margin is 20; break-even quantity is 1000 / 20 = 50 units, and break-even revenue is 50 × 50 = 2500.