Our Explanation of Break-even Point illustrates how to determine the number of units or sales dollars that will result in zero net income. The techniques rely on a product’s contribution margin or contribution margin ratio.
- Introduction to Break-even Point, Expense Behavior, Revenues or Sales
- Contribution Margin, Break-even Point in Units
- Desired Profit in Units, Break-even Point in Sales Dollars, Desired Profit in Sales Dollars