Katkaisumalli

Katkaisumalli, often translated as "break-even model" or "cut-off model," is a concept used in various fields, particularly in economics and business, to determine the point at which a venture or investment becomes profitable. It essentially identifies the threshold where total revenues equal total costs. Understanding this point is crucial for decision-making regarding pricing, production levels, and the overall viability of a project.

The core principle of the katkaisumalli involves analyzing fixed costs, which do not change with the level of production or sales, and variable costs, which fluctuate directly with output. By calculating the number of units that need to be sold or the revenue required to cover all these costs, businesses can establish a target. Exceeding this break-even point signifies profitability, while falling short indicates a loss.

In a business context, the katkaisumalli helps in setting sales targets and evaluating the impact of price changes or cost reductions. For instance, if a company increases its fixed costs, its break-even point will also rise, requiring higher sales to achieve profitability. Conversely, reducing variable costs can lower the break-even point. This model is a fundamental tool for financial planning and risk assessment, providing a clear benchmark for success.