Break-Even Point Formula

としても知られています: BEP Formula

BEP = \frac{\text{Fixed Costs}}{\text{Price} - \text{Variable Cost per Unit}}

BEP = Fixed Costs / (Price - Variable Cost per Unit)

計算内容

Determines the number of units a business must sell to cover both fixed and variable costs — the point where total revenue equals total cost.

シンボル	名前	ユニット	説明
BEP	Break-Even Units	—	Number of units to sell to cover all costs

1BEP = 50000 / (25 - 10)

2BEP = 50000 / 15 = 3,333 units

結果: 3,333 units