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break-even-calc

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Break-Even Analysis

收支平衡分析

Overview

概述

Determine the revenue level at which total revenue equals total costs (zero profit). Separates expenses into fixed costs (rent, salaries, insurance) and variable costs (materials, commissions, shipping) to calculate the break-even point in both dollars and units.
确定总收入等于总成本（零利润）时的收入水平。将费用分为固定成本（租金、工资、保险）和可变成本（材料、佣金、运费），以计算以美元和单位为单位的收支平衡点。

Wilson Tools Used

使用的Wilson工具

  • spending_summary
    — aggregate expenses by category to classify as fixed or variable
  • transaction_search
    — pull revenue data and detailed expense transactions for classification
  • spending_summary
    — 按类别汇总费用，分类为固定成本或可变成本
  • transaction_search
    — 获取收入数据和详细费用交易记录以进行分类

Workflow

工作流程

  1. Ask for the analysis period (recommend at least 3 months for accuracy) and average selling price per unit if applicable.
  2. Use 
    spending_summary
    to get all expense categories and totals.
  3. Use 
    transaction_search
    to pull total revenue for the period.
  4. Classify each expense category:
    • Fixed costs: rent, salaries, insurance, software subscriptions, loan payments — costs that stay the same regardless of sales volume
    • Variable costs: materials, shipping, payment processing fees, sales commissions, packaging — costs that scale with sales volume
  5. Calculate:
    • Total Fixed Costs per month
    • Variable Cost Ratio = Total Variable Costs / Total Revenue
    • Contribution Margin Ratio = 1 - Variable Cost Ratio
    • Break-Even Revenue = Fixed Costs / Contribution Margin Ratio
    • Break-Even Units = Break-Even Revenue / Price Per Unit (if applicable)
  6. Present the analysis:
BREAK-EVEN ANALYSIS — [Period]
═══════════════════════════════════════
Monthly Fixed Costs
  Rent                           $2,000
  Salaries                       $8,000
  Software                         $500
  Insurance                        $300
  Total Fixed                   $10,800

Variable Cost Ratio                 35%
Contribution Margin                 65%

BREAK-EVEN REVENUE            $16,615/mo
Break-Even Units              166 units @ $100/unit

Current Revenue               $22,000/mo
Margin of Safety                  24.5%
═══════════════════════════════════════
  1. Calculate Margin of Safety = (Current Revenue - Break-Even Revenue) / Current Revenue * 100.
  2. Show sensitivity: what happens if fixed costs increase 10%, or variable costs rise 5%.
  1. 询问分析周期（为保证准确性，建议至少3个月）以及适用情况下的单位平均售价。
  2. 使用
    spending_summary
    获取所有费用类别及总额。
  3. 使用
    transaction_search
    提取该周期的总收入。
  4. 对每个费用类别进行分类：
    • 固定成本：租金、工资、保险、软件订阅、贷款还款——与销量无关、保持不变的成本
    • 可变成本：材料、运费、支付处理费、销售佣金、包装费——随销量变化的成本
  5. 计算：
    • 每月总固定成本
    • 可变成本比率 = 总可变成本 / 总收入
    • 边际贡献率 = 1 - 可变成本比率
    • 收支平衡收入 = 固定成本 / 边际贡献率
    • 收支平衡单位数量 = 收支平衡收入 / 单位售价（如适用）
  6. 呈现分析结果：
BREAK-EVEN ANALYSIS — [Period]
═══════════════════════════════════════
Monthly Fixed Costs
  Rent                           $2,000
  Salaries                       $8,000
  Software                         $500
  Insurance                        $300
  Total Fixed                   $10,800

Variable Cost Ratio                 35%
Contribution Margin                 65%

BREAK-EVEN REVENUE            $16,615/mo
Break-Even Units              166 units @ $100/unit

Current Revenue               $22,000/mo
Margin of Safety                  24.5%
═══════════════════════════════════════
  1. 计算安全边际 =（当前收入 - 收支平衡收入）/ 当前收入 * 100。
  2. 展示敏感性分析：如果固定成本增加10%或可变成本上升5%会发生什么。

Without Wilson

不使用Wilson的方法

  1. Export 3+ months of transactions from your bank as CSV.
  2. In a spreadsheet, add a "Cost Type" column: mark each expense as "Fixed" or "Variable" (leave income rows blank).
  3. Monthly Fixed Costs: 
    =SUMIFS(Amount, CostType, "Fixed") / NumberOfMonths
    (use absolute values).
  4. Monthly Variable Costs: 
    =SUMIFS(Amount, CostType, "Variable") / NumberOfMonths
    .
  5. Monthly Revenue: 
    =SUMIFS(Amount, Amount, ">0") / NumberOfMonths
    .
  6. Variable Cost Ratio: 
    =VariableCosts/Revenue
    .
  7. Break-Even Revenue: 
    =FixedCosts/(1-VariableCostRatio)
    .
  8. If you sell units at a known price: Break-Even Units = 
    =BreakEvenRevenue/PricePerUnit
    .
  9. For a quick check, use the SBA break-even calculator at sba.gov/business-guide/plan-your-business/calculate-your-startup-costs.
  1. 从银行导出3个月以上的交易记录为CSV格式。
  2. 在电子表格中添加“成本类型”列：将每项费用标记为“固定”或“可变”（收入行留空）。
  3. 每月固定成本：
    =SUMIFS(Amount, CostType, "Fixed") / NumberOfMonths
    （使用绝对值）。
  4. 每月可变成本：
    =SUMIFS(Amount, CostType, "Variable") / NumberOfMonths
    。
  5. 每月收入：
    =SUMIFS(Amount, Amount, ">0") / NumberOfMonths
    。
  6. 可变成本比率：
    =VariableCosts/Revenue
    。
  7. 收支平衡收入：
    =FixedCosts/(1-VariableCostRatio)
    。
  8. 如果您以已知价格销售单位：收支平衡单位数量 = 
    =BreakEvenRevenue/PricePerUnit
    。
  9. 如需快速检查，可使用SBA的收支平衡计算器：sba.gov/business-guide/plan-your-business/calculate-your-startup-costs。

Important Notes

重要说明

  • Some costs are semi-variable (e.g., electricity — base cost is fixed, usage varies). Assign these to whichever category dominates, or split them.
  • Break-even assumes a constant product mix. If you sell multiple products at different margins, use a weighted average contribution margin.
  • Service businesses often have very low variable costs (mostly labor, which may be fixed). The break-even for a solo consultant is essentially: Fixed Costs / Hourly Rate = Hours needed per month.
  • Revisit this analysis quarterly. Fixed costs creep up as you add tools, staff, and space.
  • 部分成本为半可变成本（例如电费——基础成本固定，使用量可变）。将其归为占主导的类别，或拆分计算。
  • 收支平衡分析假设产品组合恒定。如果您销售多种利润率不同的产品，请使用加权平均边际贡献率。
  • 服务型企业通常可变成本极低（主要是劳动力，可能为固定成本）。独立顾问的收支平衡点本质上是：固定成本 / 小时费率 = 每月所需工作小时数。
  • 每季度重新进行此分析。随着您增加工具、员工和办公空间，固定成本会逐渐上升。