Break-even Point (Outline)

Read our Explanation (3 Parts) free

Our Explanation of Break-even Point illustrates how to determine the number of units or sales dollars that will result in zero net income. The techniques rely on a product's contribution margin or contribution margin ratio.

Part 1Introduction to Break-even Point, Expense Behavior, Revenues or Sales
Part 2Contribution Margin, Break-even Point in Units
Part 3Desired Profit in Units, Break-even Point in Sales Dollars, Desired Profit in Sales Dollars
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We created this crossword puzzle for you to learn, review, and retain terminology for the topic Break-even Point in a more fun format.

Read our Guide to Managerial & Cost Accounting

Our Guide to Managerial & Cost Accounting contains highlights for 30 different topics. This is a helpful, relevant, and easy-to-read study resource as it reflects the AccountingCoach's many years of teaching and business consulting.

Review our Sample Business Forms

Our eight business forms that pertain to the break-even point will guide you through the calculation and understanding of fixed expenses, variable expenses, contribution margin, and break-even point in units and dollars. All of our business forms contain an Excel template, a blank PDF form, and a filled-in PDF form.

Review our Cheat Sheet

Our Break-even Point Cheat Sheet provides an overview as well as the calculation of a product's break-even point in units and dollars.

Take our Quick Test

This graded 25-question test measures your understanding of the topic Break-even Point. Discover which concepts you need to study further and enhance your long-term retention. All of our quick tests can be taken online and/or printed.

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