Totale kosten bij een bedrijfsdrukte – (zelfde bedrijfsdrukte/productie x variabele kosten per
eenheid)
Totale contstante kosten =
Normale bezetting x tarief constante kosten per product
Berekening break-even point (omzet);
1. Winstvergelijking
Verkoopopbrengst – totale kosten = nettowinst
of
Verkoopopbrengst – totale variabele kosten – totale vasten kosten = nettowinst
of
Verkoopopbrengst = totale variabele kosten + totale vaste kosten + nettowinst.
Dus
Aantal producten om quitte te spelen = vaste kosten + 0 / winst p.product
2. Dekkingsbijdragebenadering
Per product % van verkoop
Verkoopprijs 2.50 100%
Variabele kosten 1,00 40%
Dekkingsbijdrage 1.50 60%
Contribution-marge ratio = 60% > 0.6
Break-even verkoop in hoeveelheden =
Vaste kosten + 0 (= nettowinst) / dekkingsbijdrage per product
Break-even verkoop in euro =
Vaste kosten + 0 (=nettowinst) / contribution-margin ratio
1
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