M4 Spreadsheet
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Module4Break-EvenAnalysis2.xlsBreakeven Analysis
| Breakeven Analysis | ||||||
| Enter your company name here | ||||||
| Cost Description | Fixed Costs ($) | Variable Costs (%) | Mixed Costs | |||
| Variable Costs | These costs go in both the fixed and variable columns. Use dollars in fixed and a percentage in variable. | |||||
| Cost of Goods Sold | 45.0% | |||||
| Inventory | 0.0% | |||||
| Raw Materials | 0.0% | |||||
| Direct Labor (Includes Payroll Taxes) | 0.0% | |||||
| Fixed Costs | ||||||
| Salaries (includes payroll taxes) | $ 2,000 | |||||
| Supplies | $ 1,000 | |||||
| Repairs & maintenance | $ 3,000 | |||||
| Advertising | $ 250 | |||||
| Car, delivery and travel | $ 750 | |||||
| Accounting and legal | $ 250 | |||||
| Rent | $ 3,000 | 1.0% | ||||
| Telephone | $ 500 | |||||
| Utilities | $ 600 | |||||
| Insurance | $ 800 | |||||
| Taxes (Real estate, etc.) | $ - | |||||
| Interest | $ - | |||||
| Depreciation | $ - | |||||
| Other (specify) | $ - | |||||
| Other (specify) | $ - | |||||
| Miscellaneous expenses | $ - | |||||
| Principal portion of debt payment | $ - | |||||
| Owner's draw | $ 2,000 | |||||
| Total Fixed Costs | $ 14,150 | |||||
| Total Variable Costs | 46.0% | |||||
| Enter your sales units | 100 | |||||
| Breakeven Sales level = | 26204 | |||||
| Breakeven Sales in Units | 262 | |||||
| Some of the material has been sourced from: http://www.score.org/downloads/Break-Even%20Analysis1.xls |
Total will be calculated automatically.
Total will be calculated automatically.
Fixed costs are only those costs that stay the same even when unit sales changes. Not all of these items in this list will be fixed for your particular case. Each one needs to be evaluated.
Variable costs are only those costs that change in equilevant terms when sales units change. Not all of these items in this list will be fixed for your particular case. Each one needs to be evaluated. If you use CGS, you will not use the other three. Change titles if needed. Enter the percent of sales.
These costs are a combination of both variable and mixed. For example your cell phone bill has a monthly rent that never changes and a price per minute for usage.
Cost Volume Profit (CVP) analysis allows you to determine how changes in costs, changes in the units(volume), changes in sales or sales units, or changes in variable cost effect the overall profit of the company. Using this model you can adjust these items and see the result on breakeven.
