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Break Even Analysis Worksheet

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					                 WHITE CELLS ARE ADJUSTABLE                                                                                                                        © Kristoffer Burnett - Certified Management Accountant, 2009-2011
                                                                                                                                                                         Small business solutions at http://www.imperoco.com
               Break Even Analysis Worksheet

                                             Item1       Item2       Item3       Item4          Item5
Break even point in unit sales               8,047      13,334       9,235       6,690         17,997

Break even point in dollar sales           1,250,504   3,564,445    1,452,204   1,745,087     1,831,195

Target operating income in unit sales       14,791      13,334       24,315      12,396        31,022

Target operating income in dollar sales    2,298,521   3,564,445    3,823,534   3,233,497     3,156,489


$8,000,000                                                          Break Even Item Summary                                                               35,000


$7,000,000
                                                                                                                                                          30,000


$6,000,000
                                                                                                                                                          25,000

$5,000,000
                                                                                                                                                          20,000

$4,000,000

                                                                                                                                                          15,000
$3,000,000

                                                                                                                                                          10,000
$2,000,000


                                                                                                                                                          5,000
$1,000,000


          $0                                                                                                                                              0
                              Item1                     Item2                         Item3                           Item4                       Item5

                                   Target operating income in dollar sales                                Break even point in dollar sales
                                   Break even point in unit sales                                         Target operating income in unit sales
          WHITE CELLS ARE ADJUSTABLE                                                                                                                                                     © Kristoffer Burnett - Certified Management Accountant, 2009-2011
                                                                                                                                                                                               Small business solutions at http://www.imperoco.com
         Break Even Analysis Worksheet

            INPUT                                                                                                                   OUTPUT

Item                              Item1                                                                         Item1 break even point in unit sales                  8,047

Target operating income        $ 353,630 This is the target operating income for this item only                 Item1 break even point in dollar sales          $ 1,250,504 Item break even point in unit sales * Item sales price

Item1 sales price              $ 155.40          1                                                              Item1 target operating income in unit sales          14,791

Item1 variable cost per unit   $ 102.97          2                                                              Item1 target operating income in dollar sales   $ 2,298,521 Item target operating income in unit sales * Item sales price

Item1 allocated fixed cost     $ 421,855         3



 $3,500,000                                                                       Item1

 $3,000,000



 $2,500,000



 $2,000,000



 $1,500,000



 $1,000,000



   $500,000



            $-




                               Sales         Variable Costs             Fixed Costs               Total Costs          Breakeven              Target


Notes:

1 If units are sold at a different sale price throughout the period, then an average can be used.
2 Since costs are typically very dynamic an average or estimate can be used. Every variable cost should be included, not just those in COGS.
3 Fixed costs can be logically allocated, or simply divided evenly depending on the company's needs and reporting capabilities. Every fixed cost should
  be included, not just those in COGS.
          WHITE CELLS ARE ADJUSTABLE                                                                                                                                                      © Kristoffer Burnett - Certified Management Accountant, 2009-2011
                                                                                                                                                                                                Small business solutions at http://www.imperoco.com
         Break Even Analysis Worksheet

           INPUT                                                                                                                       OUTPUT

Item                               Item2                                                                           Item2 break even point in unit sales                 13,334

Target operating income        $       -    This is the target operating income for this item only                 Item2 break even point in dollar sales          $ 3,564,445 Item break even point in unit sales * Item sales price

Item2 sales price              $ 267.32            1                                                               Item2 target operating income in unit sales          13,334

Item2 variable cost per unit   $ 220.69            2                                                               Item2 target operating income in dollar sales   $ 3,564,445 Item target operating income in unit sales * Item sales price

Item2 allocated fixed cost     $ 621,749           3



 $5,000,000                                                                        Item2
 $4,500,000


 $4,000,000


 $3,500,000


 $3,000,000


 $2,500,000


 $2,000,000


 $1,500,000


 $1,000,000


   $500,000


            $-




                               Sales          Variable Costs              Fixed Costs                Total Costs         Breakeven              Target


Notes:

1 If units are sold at a different sale price throughout the period, then an average can be used.
2 Since costs are typically very dynamic an average or estimate can be used. Every variable cost should be included, not just those in COGS.
3 Fixed costs can be logically allocated, or simply divided evenly depending on the company's needs and reporting capabilities. Every fixed cost should
  be included, not just those in COGS.
          WHITE CELLS ARE ADJUSTABLE                                                                                                                                                    © Kristoffer Burnett - Certified Management Accountant, 2009-2011
                                                                                                                                                                                              Small business solutions at http://www.imperoco.com
         Break Even Analysis Worksheet

           INPUT                                                                                                                     OUTPUT

Item                              Item3                                                                          Item3 break even point in unit sales                  9,235

Target operating income        $ 747,806 This is the target operating income for this item only                  Item3 break even point in dollar sales          $ 1,452,204 Item break even point in unit sales * Item sales price

Item3 sales price              $ 157.25           1                                                              Item3 target operating income in unit sales          24,315

Item3 variable cost per unit   $ 107.66           2                                                              Item3 target operating income in dollar sales   $ 3,823,534 Item target operating income in unit sales * Item sales price

Item3 allocated fixed cost     $ 457,943          3



 $6,000,000                                                                       Item3


 $5,000,000




 $4,000,000




 $3,000,000




 $2,000,000




 $1,000,000




            $-




                               Sales          Variable Costs             Fixed Costs              Total Costs          Breakeven              Target


Notes:

1 If units are sold at a different sale price throughout the period, then an average can be used.
2 Since costs are typically very dynamic an average or estimate can be used. Every variable cost should be included, not just those in COGS.
3 Fixed costs can be logically allocated, or simply divided evenly depending on the company's needs and reporting capabilities. Every fixed cost should
  be included, not just those in COGS.
          WHITE CELLS ARE ADJUSTABLE
                                                                                                                                                                                        © Kristoffer Burnett - Certified Management Accountant, 2009-2011
                                                                                                                                                                                              Small business solutions at http://www.imperoco.com
         Break Even Analysis Worksheet

           INPUT                                                                                                                     OUTPUT

Item                              Item4                                                                          Item4 break even point in unit sales                  6,690

Target operating income        $ 427,256 This is the target operating income for this item only                  Item4 break even point in dollar sales          $ 1,745,087 Item break even point in unit sales * Item sales price

Item4 sales price              $ 260.85           1                                                              Item4 target operating income in unit sales          12,396

Item4 variable cost per unit   $ 185.97           2                                                              Item4 target operating income in dollar sales   $ 3,233,497 Item target operating income in unit sales * Item sales price

Item4 allocated fixed cost     $ 500,884          3



 $4,500,000                                                                       Item4

 $4,000,000


 $3,500,000


 $3,000,000


 $2,500,000


 $2,000,000


 $1,500,000


 $1,000,000


   $500,000


            $-




                               Sales          Variable Costs             Fixed Costs              Total Costs          Breakeven              Target


Notes:

1 If units are sold at a different sale price throughout the period, then an average can be used.
2 Since costs are typically very dynamic an average or estimate can be used. Every variable cost should be included, not just those in COGS.
3 Fixed costs can be logically allocated, or simply divided evenly depending on the company's needs and reporting capabilities. Every fixed cost should
  be included, not just those in COGS.
          WHITE CELLS ARE ADJUSTABLE
                                                                                                                                                                                         © Kristoffer Burnett - Certified Management Accountant, 2009-2011
                                                                                                                                                                                               Small business solutions at http://www.imperoco.com
         Break Even Analysis Worksheet

           INPUT                                                                                                                     OUTPUT

Item                               Item5                                                                         Item5 break even point in unit sales                 17,997

Target operating income        $ 322,618 This is the target operating income for this item only                  Item5 break even point in dollar sales          $ 1,831,195 Item break even point in unit sales * Item sales price

Item5 sales price              $ 101.75           1                                                              Item5 target operating income in unit sales          31,022

Item5 variable cost per unit   $    76.98         2                                                              Item5 target operating income in dollar sales   $ 3,156,489 Item target operating income in unit sales * Item sales price

Item5 allocated fixed cost     $ 445,784          3



 $4,500,000                                                                       Item5

 $4,000,000


 $3,500,000


 $3,000,000


 $2,500,000


 $2,000,000


 $1,500,000


 $1,000,000


   $500,000


            $-




                               Sales          Variable Costs             Fixed Costs              Total Costs          Breakeven              Target


Notes:

1 If units are sold at a different sale price throughout the period, then an average can be used.
2 Since costs are typically very dynamic an average or estimate can be used. Every variable cost should be included, not just those in COGS.
3 Fixed costs can be logically allocated, or simply divided evenly depending on the company's needs and reporting capabilities. Every fixed cost should
  be included, not just those in COGS.

				
DOCUMENT INFO
Description: A break even analysis helps an organization understand how costs and revenue interact so that they can reasonably estimate the break even point.
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