{"id":265979,"date":"2024-03-13T20:08:32","date_gmt":"2024-03-13T19:08:32","guid":{"rendered":"https:\/\/www.sheetgo.com\/?p=265979"},"modified":"2026-11-11T16:31:34","modified_gmt":"2026-11-11T15:31:34","slug":"formula-ponto-de-equilibrio","status":"publish","type":"post","link":"https:\/\/www.sheetgo.com\/pt\/blog\/finance-processes\/break-even-point\/","title":{"rendered":"F\u00f3rmula do ponto de equil\u00edbrio: como calcular o ponto de equil\u00edbrio"},"content":{"rendered":"

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If you\u2019re starting a business or expanding an existing one, you need to know how to perform a break-even analysis before you make a decision. A break-even analysis helps you determine when a new business, product, or service will become profitable. In other words, you can decide whether it\u2019s worth starting the new project.<\/p>\n

In this article, you will learn about break-even analysis, when it\u2019s useful, and the limitations of this method. You will also learn how to calculate the break-even point (BEP) and how to use Google Sheets for break-even analysis through examples. If you\u2019d like to learn more about financial analysis, check out our related article on cost-volume-profit analysis: CVP formula and examples<\/a>.<\/p>\n

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What is break-even analysis?<\/h2>\n

As the name suggests, this type of analysis is used to determine when you will break even – in other words, when you\u2019ve covered all your costs. The break-even point (BEP) refers to the moment when you neither lose nor make money: your revenue equals your total costs.<\/p>\n

This is an important financial concept, particularly if you’re starting a new business or considering expanding your current business. Using this method, you can figure out how many units of a new product you need to sell or how much profit a new channel needs to make to reach the break-even point.<\/p>\n

Break-even analysis can help you make smarter pricing decisions, set specific sales objectives<\/a>, and keep track of all costs, including fixed ones. Additionally, including this analysis in the proposal will add credibility to your business plan, which can help you get funding.<\/p>\n

Break-even analysis limitations<\/h3>\n

However, there are some limitations to this method that you need to keep in mind. The model is very simplistic in terms of the variables considered, which are completely static. In other words, there\u2019s no accounting for real-life circumstances, like having multiple products with different prices and costs. Additionally, the model assumes that one variable can change at a time, so you’ll probably need to run multiple scenarios with a what-if analysis<\/a>.<\/p>\n

Since this method doesn\u2019t consider the effects of demand, competitors, or time, it\u2019s important to remember that it\u2019s only an estimate. In the next section, you will learn about the formula and how to adjust it for different situations.<\/p>\n

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What is the break-even analysis formula?<\/h2>\n

If you want to know how many units you need to sell to break even, use this formula:<\/p>\n

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break-even_quantity = fixed_costs \/ (price_per_unit – variable_cost_per_unit)<\/p>\n<\/blockquote>\n

If you\u2019d prefer your answer in dollars, use this formula instead:<\/p>\n

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break_even_in_dollars = fixed_costs \/ contribution_margin_ratio<\/p>\n<\/blockquote>\n

To use the formula above, you\u2019ll need to calculate the contribution margin ratio with this formula:<\/p>\n

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contribution margin ratio = (unit_price – variable_cost_per_unit) \/ unit_price<\/p>\n<\/blockquote>\n

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How to calculate the break-even point?<\/h2>\n

There are three main components to break-even analysis:<\/p>\n