Break-Even Analysis Kya Hota Hai? Break-Even Analysis Ka Formula.

Break-Even Analysis Kya Hota Hai? Break-Even Analysis Ka Formula.

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Jab aap ek business start karte hain to aapko pata hota hai ki aap kab profitable hote hain? Break-Even Analysis apko bohot help kar sakta hai.

Agar aapko  yei nahi pata hota ki aap kab profitable hote hain to  ye article aapke liye hi hai. 

To break even analysis ek aisa process hai jismein aap calculate karte hain ki aapka business kab profitable hota hai. 

Break Even Analysis Ka Definition

To break even analysis ka ye matlab hai jab aapka business use point mein pohoch jata hai ki profitable hona shuru ho jaaye use point ko hum break even point kahate hain aur issi analysis ko hum break even analysis kahate hain. 

Ye aap isko aise bhi samajh sakte hain kitne products or services cell karne honge ki aap apna pura cost recover kar paye isi ko break even analysis kahate hain

Agar aapka business break even point tak nahi pahuncha hai iska  ye matlab hai ki aap ka business abhi loss mein hai. 

Break Even Analysis Ka Formula

To break even analysis ka formula jaane se pahle hum kuch key terms ko jaan lete hai jiski help se hum break even point nikalenge. 

Fixed Cost

Fixed cost ek aisa cost hai jo har ek business  ya company ko pay karna hi hoga har mahine chahe us company ko profit ho raha ho ya loss ho raha ho. Fixed cost ek aisa expense hai jo har company copy karna hi hota hai. Fixed cost ke examples rent payment, salaries, insurance, interest expenses, depreciation etc. 

Variable Cost

Variable cost ek aisa expense hai jo humesha koi bhi company ke production ya sales volume per depend karta hai. Ek company ke raw materials, packaging,shipping charges etc. Ye sab variable cost me aate hain. 

Agar production increase hota hai to variable cost bhi increase ho jata hai aur agar production decrease hota hai to variable cost bhi decrease ho jata hai. 

Unit Contribution Margin 

Koi bhi product ya service ka selling price se agar hum variable cost minus kar dete hain to hume unit contribution margin milta hai. 

Unit contribution margin = selling price – variable cost 

Break even analysis ke calculation do types ke hote hai. First calculation hai total fixed costs divided by the unit contribution margin. For example ek company ka total fixed cost $10,000 hai, sales price per unit hai $100 and unit contribution margin hai $20, toh break even point hoga 500 units. Sal ho jaenge tab aapka company report karega $0 net profit or loss. 

Waise hi sales dollar break even calculation ka formula hai total fixed cost bye divided by contribution margin ratio. Contribution margin ratio ka formula hai contribution margin per unit divided by sale price. 

Same example lete hain contribution margin per unit hai $20 to contribution margin ratio hoga $20 divided by $100 is equal to 20%. Sales dollar break even point hoga total cost divided by contribution margin ratio, $10,000 divided by 20% is equal to $50,000. 

  • Variable cost – these are the costs that may vary according to the company’s production ability. Like the electric city, raw materials, etc. Which we can use as per their requirements. 
  • Unit contribution margin – if we remove our variable costs from a product’s price, then the remaining price is called the contribution margin.

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