Calcolatore Break Even

Il punto di pareggio e il numero di unita che devi vendere affinche i ricavi coprano esattamente tutti i costi (fissi + variabili). Oltre quel punto, ogni vendita genera profitto.

I costi fissi non cambiano con il volume di produzione (affitto, stipendi, assicurazioni). I costi variabili aumentano proporzionalmente alla produzione (materie prime, packaging, commissioni).

E la differenza tra il prezzo di vendita e il costo variabile unitario. Rappresenta quanto ogni unita venduta contribuisce a coprire i costi fissi e, una volta coperti, a generare profitto.

Total fixed costs, such as rent, wages, utilities and insurance, the variable cost per unit, such as materials and direct labour, and the selling price of one unit.

The contribution margin is the difference between the selling price and the variable cost of one unit. It is shown in money and as a percentage of price, and it is the part that covers fixed costs.

When the selling price does not exceed the variable cost per unit, the contribution margin is zero or negative, no break even point exists and the calculator says so with a warning.

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