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Read our Explanation (1 Part) 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, Contribution Margin, Break-even Point in Units, Desired Profit in Units, Break-even Point in Sales Dollars, Desired Profit in Sales Dollars
Take our Practice Quiz Free

This 20-question quiz is a fast way to assess your understanding of the Break-even Point Explanation. It's also a great warmup for our Quick Test.

Review our Flashcards

Our flashcards for the topic Break-even Point will help you master key terms and definitions. You can view them on any device or print them out.

Solve our Word Scramble Free

If you find Break-even Point terminology difficult, this Word Scramble will provide clues (scrambled answers) to assist you.

Solve our Crossword Puzzle #1 Free

We created this crossword puzzle for you to learn, review, and retain terminology for the topic Break-even Point in a more fun format.

Solve our Crossword Puzzle #2 Free

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 #1

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.

Take our Quick Test #2 with Coaching

This graded 20-question test provides coaching to guide you to the correct answers. Use our coaching to learn the WHY behind each answer and deepen your understanding of the topic Break-even Point.

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on

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