ࡱ> Root EntryRoot Entry FPFkCompObj fWorkbookEKMSDigSig(Author)$:(  !"#$%&'()*+,-./0123456789;<=>?@ABCDFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijSummaryInformation(cDocumentSummaryInformation8 ՜.+,D՜.+, PXd lt| /  WorksheetExample  Worksheets 8@ _PID_HLINKSAknmsbp://-r:276DB1E7/??msbp://-r:276DB11F/  http:///;;msbp://-r:276DB15B/knmsbp://-r:276DB1E7/ FMicrosoft Excel WorksheetBiff8Excel.Sheet.89qOh+'0c X`| Break-Even AnalysisMicrosoft CorporationMicrosoft CorporationMicrosoft Excel@f@7)+@({OGb[% V1&" WMFCM 0$0Dd1[% EMF0D @    !" !" !  " !  2'%    &% 6% Ld!??% 6% Ld!??% 969% Ld999!??% J6J% LdJJJ!??% [6[% Ld[[[!??% l6l% Ldlll!??% }6}% Ld}}}!??% 6% Ld!??% 6% Ld!??% 6% Ld!??% 62% Ld11!??% #6#% Ld###!??% 161% Ld111!??'%  Ld!??'%  ( &% 6% Ld!??% 6% Ld!??%  ( &% 6% Ld!??% 6% Ld!??% % RLArialArial# WXw :\lP@$0j :\l|pd+%w0%    TT AA LP1 b   ( &% 6% Ld!??   TT (7AA (LP2H   %  6 % Ld   !??   TT :IAA :LP3"   % :6:% Ld:::!??   TT KZAA KLP4in   % K6K% LdKKK!??   TT \kAA \LP5j2   % \6\% Ld\\\!??   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You can T21AA2=Lcustomize the form by changing the row labels or adding rows.    T21AA2iL To add a row, select one of the rows labeled "Other," click Insert on the Excel menu bar, and then click     T21AA2hLRows. The cells displaying zeros contain formulas to perform the calculations on your data. Do not type     T21AA2gLinto these cells because doing so will erase the formulas in them. Click on the "Example" tab to see a      T$2AA2$Lcompleted version of this worksheet.  % % % " !% %   2% % " !% %   2' % (     ( &% % Ld!??% % Ld#!??.&RWMFC00D% % Ld1!??'%   ( &% #}63}% Ld#}1}#}!??% ( % " !%   2% " !%   2'%    ( &% 62% Ld12!??% 6% Ld!??% "   2  '' ' ,2-  -- @ !-- @ !-99- @ !9-JJ- @ !J-[[- @ ![-ll- @ !l-}}- @ !}-- @ !-- @ !-- @ !-2- @ !1-##- @ !#-11- @ !1-  @ !- -- @ !-- @ !- -- @ !-- @ !--Arial-  2  1 -- @ !  2 ( 2 -  - @ !   2 : 3 -::- @ !:  2 K 4 -KK- @ !K  2 \ 5 -\\- @ !\  2 m 6 -mm- @ !m  2 ~ 7 -~~- @ !~  2 8 -- @ !  2 9 -- @ !  2 #A  -- @ !  2 B  -$$- @ !$-"System-'-- ,2-   @ !) -    @ !)S#-    @ ! 9-    @ !S9# Tahoma-  .2 4Microsoft Business Planner       Verdana-  2 M2Go to Article:    Verdana- 92 ^2!Calculating Your Break-Even Point Verdana-    Verdana--  - - --'- -  ,2$-  $2 3Break-Even Analysis      - - ----------------------------------'--  ,2$---------- 2 2fEnter the relevant data from your income statement to calculate your break-even point (BEP). Vary the    2 2lsize of the different inputs to analyze your BEP's sensitivity to rises or falls in sales or costs. You can c2 2=customize the form by changing the row labels or adding rows.y    2 2iTo add a row, select one of the rows labeled "Other," click Insert on the Excel menu bar, and then click a    2 2hRows. The cells displaying zeros contain formulas to perform the calculations on your data. Do not type     2 2ginto these cells because doing so will erase the formulas in them. Click on the "Example" tab to see a      =2 2$completed version of this worksheet.  ---'--  ,2--'--  ,2-   -- @ !-- @ !#-- @ !1-  -}#}3- @ !}#- -'- ,2-'- ,2-   -2- @ !2-- @ !-'0" *H 010 *H 0g +7Y0W03 +70%7)O•0 0 *H (!PWed#H?00)ъĽ5ǛSV0  *H 010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.0 970512070000Z 991231070000Z010U VeriSign Trust Network10U VeriSign, Inc.1,0*U #VeriSign Time Stamping Service Root1402U +NO LIABILITY ACCEPTED, (c)97 VeriSign, Inc.00  *H 0. h|,-.  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X P !  H !X  H  %!   %! @  %! @7  %!0@ t"7   $7  t"7 @  qt" @   $7   $7   A!7 ) ) ) ! )  X  ) ) ) ) ) !  amount Body text  header Header Total Header1 Header2 Header3 Header4NonPrint_HeadingNonPrint_Hyperlink NonPrint_TemTitle! NonPrint_Text "Normal 2#$ Product Title %Text &Title` Worksheet 6Example  ;5  ; : gr LACALCULATE YOUR GROSS PROFITProjected SalesLess Direct CostsPurchases (material costs) Labour Costs Gross ProfitGross Profit MarginCALCULATE YOUR OVERHEADSIndirect Costs/Business Salaries (including your own drawings)RentRates Light/HeatingTelephone/Postage InsuranceRepairs AdvertisingBank Interest/Hire Purchase Overheads/Wavendon Plumbing: 6-Month Financial ProjectionBreak-Even Analysis: ExampleBreak-Even SalesMonthly Break-Even SalesProfit (for 6 months)Break-Even AnalysisNumber of MonthsProfit During Period Microsoft Small-Business PlannerGo to Article:Note: When you save this template as a workbook, note the workbook's file name and location. To edit the workbook next time, you must open it using Excel. Every time you open this template from Small-Business Planner, a new workbook is created. See Also:.Break-Even Point for Selling Multiple Products!Calculating Your Break-Even PointProfits accumulate in favour of the business once the break-even point has been reached. As overhead costs have been provided for in the break-even calculation, profits accumulate at a rate of 30 per cent (i.e. the gross margin percentage) on projected sales over and above the break-even figure. These figures can thus be affected by: actual level of sales achieved; increase/decrease in gross margin; increase/decrease in overheads. Break-Even Point'Other (eg depreciation of fixed assets) TelephonePostageLess Variable ExpensesContribution MarginContribution Margin Ratio MaterialsLabor"CALCULATE YOUR CONTRIBUTION MARGINCALCULATE YOUR FIXED EXPENSESFixed ExpensesTotal Fixed ExpensesTravelPrinting Depreciation MiscellaneousOtherMicrosoft Business Planner Microsoft, 1998.lEnter the relevant data from your income statement to calculate your break-even point (BEP). Vary the size of the different inputs to analyze your BEP's sensitivity to rises or falls in sales or costs. You can customize the form by changing the row labels or adding rows. To add a row, select one of the rows labeled "Other," click Insert on the Excel menu bar, and then click Rows. The cells displaying zeros contain formulas to perform the calculations on your data. Do not type into these cells because doing so will erase the formulas in them. Click on the "Example" tab to see a completed version of this worksheet.Variable overheadSalaries and wagesUtilities - fixed portionRepairs and maintenanceMarketing/promotionProfessional feesTraining and development Bank chargesInterest income (expense)Note: When you save this template as a workbook, note the workbook's file name and location. To edit the workbook next time, you must open it using Excel. 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