Tasuvuskuluanalüüs

Tasuvuskuluanalüüs, commonly known as break-even analysis, is a financial tool used to determine the point at which total revenues equal total costs. This point, the break-even point, signifies the level of sales or production at which a business neither makes a profit nor incurs a loss. It is a crucial metric for understanding the financial viability of a product, service, or entire business operation.

The calculation of the break-even point involves identifying fixed costs, which do not change with the level of production or sales (e.g., rent, salaries), and variable costs, which fluctuate directly with production volume (e.g., raw materials, direct labor). The formula typically involves dividing total fixed costs by the difference between the selling price per unit and the variable cost per unit. This difference is also known as the contribution margin per unit.

Tasuvuskuluanalüüs helps businesses in several ways. It aids in pricing decisions by revealing how many units need to be sold to cover costs. It assists in cost management by highlighting the impact of fixed and variable costs on profitability. Furthermore, it is valuable for strategic planning, allowing businesses to set realistic sales targets and assess the feasibility of new ventures or product launches. Understanding the break-even point is fundamental for informed decision-making in a competitive market.