Break-Even מחשבון

איך להשתמש במחשבון זה

1. הזן Fixed Costs (₪)
2. הזן Selling Price Per Unit (₪)
3. הזן Variable Cost Per Unit (₪)
4. לחץ על כפתור חשב
5. קרא את התוצאה המוצגת מתחת למחשבון

What Is the Break-Even Point and Why Does It Matter?

The break-even point (BEP) is the level of sales at which total revenue equals total costs—neither profit nor loss. Understanding your break-even point is fundamental to business planning, pricing strategy, and risk assessment. Every business owner, entrepreneur, and product manager should be able to calculate and interpret this number.

The formula is: Break-Even Units = Fixed Costs / (Selling Price − Variable Cost Per Unit). The denominator (Selling Price − Variable Cost) is called the contribution margin per unit—the amount each unit sold contributes toward covering fixed costs and generating profit. Once you've sold enough units to cover all fixed costs, every additional unit sold generates pure profit at the contribution margin rate.

Example: A business with ₪37,000 in fixed monthly costs, a selling price of ₪185 and variable cost of ₪74/unit has a contribution margin of ₪111. Break-even = ₪37,000 / ₪111 = 334 units. Sell 335 units and you're profitable; sell 333 and you're at a loss. This clarity is invaluable for decision-making.

Fixed Costs vs Variable Costs: The Critical Distinction

Break-even analysis requires correctly categorizing costs as either fixed or variable. Fixed costs don't change with production volume (within a relevant range): rent, salaries, insurance, loan payments, software subscriptions, and depreciation. Whether you sell 0 units or 10,000 units, these costs remain constant.

Variable costs scale directly with production or sales: raw materials, direct labor, packaging, shipping, sales commissions, and payment processing fees. If it costs ₪44 in materials and ₪18 in labor to make each unit, your variable cost per unit is ₪63.

Some costs are semi-variable (mixed): a utility bill with a fixed base charge plus a per-kWh component, or a sales team with base salaries (fixed) plus commissions (variable). For break-even analysis, split these into their fixed and variable components. Misclassifying costs is the most common error in break-even analysis—it leads to either overconfidence (underestimating true costs) or excessive caution.

Practical Applications of Break-Even Analysis

Break-even analysis is not just a startup exercise—it's a continuous management tool. Use it to evaluate new product launches (will the contribution margin support the additional fixed costs?), pricing changes (if you lower price by 10%, how many more units must you sell to maintain the same profit?), and cost-reduction initiatives (how much does the break-even point shift if you negotiate lower rent?).

Break-even analysis also informs the margin of safety—the difference between actual sales and the break-even point. A business selling 1,000 units with a 334-unit break-even has a margin of safety of 666 units (66%), meaning sales could fall 66% before the business becomes unprofitable. Monitoring this metric helps assess business resilience.

For investors and lenders, break-even analysis is a key due diligence metric. A startup with ₪1,850,000 in monthly fixed costs and a ₪74 contribution margin per unit needs 25,000 monthly unit sales just to break even—a target that may or may not be achievable. Realistic break-even projections, supported by market research, significantly strengthen any business plan or funding pitch.

Frequently Asked Questions