Dekkingberekeningen

Dekkingberekeningen, often translated as coverage calculations or contribution margin analysis, are a crucial financial tool used by businesses to understand their profitability. The core principle is to determine how much revenue a company needs to generate to cover its fixed costs. Fixed costs are expenses that do not change with the level of production or sales, such as rent, salaries, and insurance premiums.

The calculation typically involves identifying all fixed costs and then determining the selling price per unit and the variable cost per unit. Variable costs are expenses that fluctuate directly with production or sales volume, such as raw materials and direct labor. The difference between the selling price and the variable cost per unit is known as the contribution margin per unit. This contribution margin is what each sale contributes towards covering the fixed costs.

A common formula used in dekkingberekeningen is: Break-Even Point (in units) = Total Fixed Costs / Contribution Margin per Unit. Similarly, the break-even point in revenue can be calculated by dividing total fixed costs by the contribution margin ratio (contribution margin per unit divided by selling price per unit). Achieving the break-even point signifies the level of sales where total revenue equals total costs, meaning the business is neither making a profit nor a loss. Any sales above this point contribute directly to profit. Dekkingberekeningen are essential for pricing strategies, sales forecasting, and overall financial planning.