# Food and Restaurants Break Even Analysis Worksheet

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```					                                                       BREAK EVEN POINT ANALYSIS
BREAK EVEN UNITS FOR THE YEAR
Break even point Analysis                                   Total Units          1200
For the year                                                Total Revenues      24000

Jan-11                                                           Contribution margin 21600
Total Fixed Cost    10800
Selling price per unit                  20                                             600
BREAK EVEN UNITS FOR THE YEAR

Jan-11   Feb-11    Mar-11     Apr-11   May-11   Jun-11   Jul-11    Aug-11   Sep-11   Oct-11   Nov-11   Dec-11
Number Of Units Sold                    100      100      100        100       100      100     100        100      100     100       100      100
TOTAL REVENUES                         2000     2000     2000       2000     2000      2000    2000       2000     2000    2000     2000      2000

Variable Cost
Materials                              200      200       200        200      200      200        200     200      200      200      200      200
Direct Labor
Indirect Labor
Utilities
Insurance
Taxes
Telephone
Accounting and legal
Repairs and maintainer
Misc expense

TOTAL VARIABLE COST                    200      200       200        200      200      200        200     200      200      200      200      200

CONTRIBUTION MARGIN                   1800     1800      1800       1800     1800     1800       1800    1800     1800     1800     1800     1800

Fixed Cost
Rent                                   900      900       900        900      900      900        900     900      900      900      900      900
Other Fixed Cost

TOTAL FIXED COST                       900      900       900        900      900      900        900     900      900      900      900      900

BREAK EVEN UNITS                        50       50        50         50       50       50         50      50       50       50       50       50

```
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Description: A food and restaurant company can use this template spreadsheet to perform a break-even analysis. A break-even analysis is one form of cost analysis; it is used to calculate the margin of revenues needed to exceed a company's break-even point - the point at which revenues equal the costs associated with producing that revenue. This supply side metric can be used by managers to help understand the relationships between sales, costs, and profits. A break-even analysis can be helpful to companies trying to analyze revenue margins for certain products or services, adjust pricing schemes, or set sales targets.