# Break-even Point[收支平衡点] Break-even Analysis[收支平衡分析]

## 计算收支平衡点。 收支平衡分析解析。

 目录

### 收支平衡点的计算

BEP = TFC/(SUP - VCUP)

• BEP    = 收支平衡点（Break-even Point
• TFC     = 总固定成本（Total Fixed Costs）
• VCUP = 单位变动成本（Variable Costs per Unit of Production）
• SUP    = 单位产品价格（Selling Price Per Unit of Production）

### 收支平衡分析的局限

• 每次分析只适用于一个产品。
• 将所有固定成本或变动成本一一归类，比较困难 。
• 即便成本和收入函数关系发生变化，经营者仍可能运用原有的收支平衡分析，从而造成经营风险，导致经济损失。

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 Break-even Point Example Suppose my sales turnover for a new product line (multiple products) is \$82,000 and my purchase is \$75,000. My minimum margin is 20 % before tax. However, my fixed cost are about \$18,000, variable cost is \$3,000. We are growing currently at abou...
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 Not enough revenues...?What should I normally do if the revenues do not cover the fixed and variable costs? What should I do if the revenues do not even cover the fixed costs?...
 Time after Break-even Point?What is the point/period called after the break-even point when the business starts generating a profit?...

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 Step-Fixed Costs in Break-even Analysis In analysing a break-even point, what is meant with 'step-fixed costs'? Step-fixed cost is a cost that remains constant (fixed) up to a particula... Usage (application)Taking into Account Step-Fixed Costs What is the Shut Down Point? Definition If all variable expenses are eliminated and employees are laid off, you will still have to pay the fixed costs, such as insurance on the building and ... Usage (application)Compare SDP versus BEP The Influence of the Costing Method on Calculating the Break Even Point Marginal (variable) costing and absorption (full) costing are two different methods of costing. In abs... Usage (application)Why Variable or Absorption Costing Results in Other Break Even Points 3 Usages of Break-even Analysis. Applications The break-even formula is both a model, and a planning tool, and an approach: 1. As a model it helps managers to have an idea about... Usage (application)Teaching Break-even Analysis

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