如何做損益平衡分析？

-      固定成本、變動成本、利潤

所謂的損益平衡分析，是用來決定你需要創造多少營收來讓企業可以開始獲得利潤。

損益平衡分析經常與銷售預測（sales forecast）一起運用，同時決定你的價格策略，放進行銷計劃或是商業計劃之中。

如何做損益平衡分析？

要做損益平衡分析，先記住這個公式：

固定成本除以（單位收入 – 單位變動成本）

所以，在你運用這個公式前，你必須知道以下這些：

固定成本。固定成本是無論你生產多少商品單位量，都必須支付的成本。這些是在某一段時間的生產區間內的“固定”成本。例如：

• 契約期間的貸款償還本息
• 創業貸款貸款償還本息（如果你的創業資本有來自貸款）
• 資產稅
• 保險費
• 車輛租賃金或是貸款償還本息
•  設備（機器、工具、電腦、家具等）
• 員工工資
• 不會改變金額的每月固定電話費、網絡費

變動成本。變動成本是直接和產出數量相關而會變動的成本。例如，原料成本與依據產量而需要的人工不會都是相同的。其中包含：

• 銷售佣金，包含業務員和代理商
• 水電瓦斯費
• 原料成本
•  運費
• 廣告費（可以是固定的或是變動的）
• 設備維修費

損益平衡計算案例

假設你生產100,000件商品的成本是NT%$900,000/年 

你的變動成本是原料NT$$50，人工NT100, 以及攤提費NT$50，總計NT$200

如果你設定每件商品的銷售價格是NT$500, 那麼：

NT$900,000除以 (NT$500 – NT$200) 等於3,000件。

這是在你訂價NT$500的基礎上，你最低必須銷售量的損益平衡點，超過這個數量，你的公司將會開始獲利。

損益平衡計算的應用

• 商品訂價的影響。從另外一個角度理解。如果你有能力將商品提高訂價，那麼你所需要的損益平衡點件數就愈少，反之，如果你選擇降價求售，你需要的損益平衡點就愈高。
• 固定成本與變動成本的影響。同樣的道理，如果你能夠降低固定成本與變動成本，你就可以用較低的商品銷售量達到損益平衡點。不幸的，若是你面臨要員工加薪、原料成本上漲、房租上漲等，你就需要較高的商品銷售量來達成損益平衡。
• 商品銷售量的影響。如果你決定增加廣告投放量，而能夠成功擴大銷售量，你的利潤會增加，而且損益平衡點件數就會減少（但是，也增加了你的變動成本）。但是，如果你不能銷售量不能達到預期目標，你反而需要更高的銷售量才能達到損益平衡，你的廣告活動是失敗的。

How to do profit-loss balance analysis?

- Fixed costs, variable costs, profits

The so-called break-even analysis is used to determine how much revenue you need to generate to enable businesses to start making profits.

Profit-loss balance analysis is often used in conjunction with sales forecast, while determining your pricing strategy and placing it in a sales plan or business plan.

How to do profit-loss balance analysis?

To do profit-loss balance analysis, first remember this formula:

Fixed Cost Divided by (Unit Income - Unit Variable Cost)

So before you use this formula, you have to know the following:

Fixed costs. Fixed cost is the cost that must be paid no matter how many units of goods you produce. These are "fixed" costs within a certain period of time. For example:

• Repayment of principal and interest on loans during the contract period
• Venture loan repayment of principal and interest (if your venture capital comes from the loan)
• Assets tax
• Insurance coverage
• Vehicle rental or loan repayment of principal and interest
• Equipment (machines, tools, computers, furniture, etc.)
• Staff wages
• The monthly fixed telephone and network charges will not be changed.

Variable cost. Variable cost is the cost that varies directly in relation to the quantity of output. For example, the cost of raw materials will not be the same as the labor required for production. These include:

Sales commission, including：

• Salesmen and agents
• Approval of water and electricity charges
• Material cost
• Authorized freight
• Advertising fees (fixed or variable)
•  Equipment maintenance fee

A Case Study of Balance of Profits and Losses

Suppose you produce 100,000 items at a cost of NTS $900,000 per year.

Your variable cost is NT$50 for raw materials, UNT$100 for labor, and NT100 for amortization, totalling NT $200.

If you set the selling price of each item at NT$500, how about:

NT $900,000 divided by (NT $500 – NT$200) equals 3,000 pieces.

This is the break-even point at which you have to sell the minimum amount on the basis of your NT$500. If you exceed that amount, your company will start to make a profit.

Application of Balance of Profits and Losses

• The impact of commodity pricing. Understand it from another angle. If you have the ability to raise the price of a product, the fewer break-even points you need. On the contrary, if you choose to sell at a lower price, the higher the break-even points you need.
• The influence of fixed cost and variable cost. In the same way, if you can reduce fixed and variable costs, you can achieve the break-even point with lower sales volume. Unfortunately, if you are faced with salary increases, rising raw material costs, rising rents, etc., you need higher sales of goods to achieve a profit-loss balance.
• The impact of commodity sales. If you decide to increase advertising and succeed in expanding sales, your profits will increase and the number of break-even points will decrease (but it will also increase your variable costs). However, if you can't achieve the expected sales volume, you need higher sales volume to achieve profit-loss balance, and your advertising campaign is a failure.