損益分岐点（BEP）

Break-even point shows the threshold where an activity moves from loss to profit. It is useful for pricing, business plans, campaign budgets, and stop/go decisions only when price, variable cost, fixed cost, and mix assumptions are explicit.

Break-even revenue = fixed costs / contribution margin ratio. Break-even units = fixed costs / contribution margin per unit. Formula | Break-even revenue = fixed costs / contribution margin ratio. Break-even units = fixed costs / contribution margin per unit. | Use it as the primary operating calculation Bridge | Beginning BEP + fixed-cost impact - margin improvement impact +/- mix impact = revised BEP | Use it to explain changes between reviews Segment | Split by customer, product, channel, and period | Use it to find deterioration hidden by averages

This metric is comparable only when inclusion and exclusion rules stay stable. Include | Fixed costs, unit variable costs, effective price, sales mix | These determine the minimum sales level Exclude | Sunk costs, temporary subsidies, tax-only adjustments | They distort the operating threshold Define explicitly | Marketing spend, headcount, shared cost allocation, discounts | Classification changes the result materially

Breaking the metric into drivers clarifies what action should follow the review. Fixed costs | Higher rent, payroll, or platform costs raise BEP Contribution margin | Price increases or variable-cost reductions lower BEP Sales mix | More low-margin products raise BEP

Determines minimum sales needed for a new product to be viable. Evaluates pricing or cost changes on profitability timelines. Assesses risk when fixed costs increase.

• Determines minimum sales needed for a new product to be viable.
• Evaluates pricing or cost changes on profitability timelines.
• Assesses risk when fixed costs increase.

• Fixed costs and contribution margin are the core drivers.
• Price cuts usually raise the break-even point.
• Product mix affects break-even in multi-product firms.
• BEP is a baseline, not a target for success.
• Sensitivity analysis helps manage demand uncertainty.

Do not decide from the number alone; align assumptions, period, segments, and companion metrics. A single average margin can hide product-level losses. Passing BEP does not prove cash safety or investment payback. Using campaign prices as normal prices understates required volume.

• A single average margin can hide product-level losses.
• Passing BEP does not prove cash safety or investment payback.
• Using campaign prices as normal prices understates required volume.

Companion metrics turn a good-or-bad reading into a discussion of causes and actions. Contribution Margin | Profit contribution per unit | It is the denominator of BEP Operating Leverage | Fixed-cost intensity | Shows profit sensitivity after BEP Unit Economics | Per-customer or per-order economics | Tests whether the BEP assumptions scale

If monthly fixed costs are $30,000 and the contribution margin ratio is 60%, break-even revenue is $50,000. If a campaign adds $5,000 of fixed spend, BEP rises to about $58,300 unless margin improves. The team should decide whether price, cost, or volume can create enough safety margin before spending.

Revenue target | Desired sales level | BEP is the minimum required level Gross margin | Revenue after cost of goods sold | BEP also includes fixed-cost recovery Cash flow | Cash timing | BEP is an accounting profit threshold, not a cash receipt measure

• Once you reach BEP, the business is safe.
• BEP is static and does not need updates.
• BEP ignores contribution margin and focuses only on volume.