Break-Even Point Formula

也称为: BEP Formula

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

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

它计算什么

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

象征	姓名	单元	描述
BEP	Break-Even Units	—	Number of units to sell to cover all costs

1BEP = 50000 / (25 - 10)

2BEP = 50000 / 15 = 3,333 units

结果: 3,333 units