Calculadora Ponto de Equilíbrio

How to use it

1. {'step': 1, 'description': 'Calculate contribution margin per unit', 'calculation': '€75 - €42 = €33 per unit'}
2. {'step': 2, 'description': 'Divide fixed costs by contribution margin', 'calculation': '€8,500 ÷ €33 = 257.58 units'}
3. {'step': 3, 'description': 'Round up to whole units', 'calculation': '258 units needed'}
4. {'step': 4, 'description': 'Calculate break-even revenue', 'calculation': '258 × â‚¬75 = €19,350'}

Common mistakes

• ⚠️ Not including all fixed costs (rent, salaries, insurance, utilities)
• ⚠️ Underestimating variável costs per unit
• ⚠️ Forgetting that break-even is a minimum target, not a goal

Worked example

Finding break-even point for business with €8,500 fixed costs, €75 selling price, and €42 variável cost per unit.

You need to sell pe_unidades of {pe_unidades} units to break even. This generates pe_ventas_eur of {pe_ventas_eur} in revenue.

Input guide