Break-even Calculator

O que é Ponto de Equilíbrio?

O ponto de equilíbrio (ou break-even) é a quantidade mínima de vendas para cobrir todos os custos. Abaixo dele, prejuízo. Acima, lucro.

Fórmula: PE = Custos Fixos / Margem de Contribuição, onde Margem de Contribuição = Preço − Custo Variável.

Útil para validar precificação, planejar metas mensais e decidir se um produto novo vale a pena. Tudo no navegador.

Break-Even Point (BEP)

The break-even point is the sales level at which total revenue equals total costs — profit is zero. Below BEP you lose money, above you turn a profit. The unit formula is BEP_units = FC / (SP − VCu), where FC = fixed costs, SP = selling price per unit, and VCu = variable cost per unit. In currency: BEP_$ = FC / contribution_margin%, with contribution margin = (SP − VCu) / SP. Example: a bakery with R$ 30,000/month in fixed costs sells bread at R$ 1.50 with R$ 0.50 variable cost → BEP = 30,000 / (1.50 − 0.50) = 30,000 loaves/month. Anything beyond that is profit.

Applications and context

BEP is essential for business planning, especially in startups defining runway and pricing. It also drives pricing decisions (how much to charge to survive at a given volume), equipment payback evaluation (how many units to sell to recoup a machine), and new product go/no-go. Combine BEP with margin of safety to measure how far current sales are from danger.

FAQ

What if my contribution margin is negative? Then BEP doesn't exist — every unit sold deepens the loss. You must raise price or cut variable cost before scaling.

Does BEP include taxes? The basic formula ignores taxes. For a more accurate version, compute fixed and variable costs after taxes (or use after-tax contribution margin).

How is BEP different from payback? BEP is volume-based (units or revenue to cover costs in a period). Payback is time-based (months to recover an investment). They're complementary, not interchangeable.