損益分岐点分析計算機

固定費、変動費、価格に基づいて損益分岐点に達するために必要な販売単位数を計算します。

Break-even analysis tells you how many units of a product or service you need to sell to cover all your costs. It's one of the most fundamental business calculations - every founder, product manager, and entrepreneur should know their break-even point. The analysis separates costs into fixed costs (rent, salaries, insurance - costs that don't change with volume) and variable costs (materials, shipping, transaction fees - costs per unit). By understanding your contribution margin (price minus variable cost), you can determine the exact sales volume needed to stop losing money and start profiting.

この計算機の使い方

Enter your monthly fixed costs, variable cost per unit, and selling price per unit.
The calculator shows how many units you need to sell each month to break even, the revenue required, and your contribution margin.
Adjust any input to see how pricing or cost changes affect your break-even point..

計算式と具体例

Contribution Margin = Price per Unit - Variable Cost per Unit:

Break-Even Units = Fixed Costs ÷ Contribution Margin.

Break-Even Revenue = Break-Even Units × Price per Unit.

For example, with $10K fixed costs, $15 variable cost, and $39 price: Contribution Margin = $24.

Break-Even = $10,000 ÷ $24 = 417 units/month.

Revenue = 417 × $39 = $16,263/month..

業界ベンチマーク

Healthy SaaS companies aim for contribution margins above 70%. Physical products target 40-60% contribution margin. Service businesses often have 50-80% margins. A lower break-even point means less risk. Most startups target break-even within 12-18 months of launch. Use QuickBooks or Wave for ongoing cost tracking.

指標	値	出典
SaaS Contribution Margin	70-85%	KeyBanc 2025 SaaS Survey
Physical Product Margin	40-60%	Industry Average
Service Business Margin	50-80%	Industry Average
Typical Startup Break-Even Target	12-18 months	CB Insights
Retail Break-Even Threshold	60-70% sell-through	Industry Average

よくある質問

What is the difference between break-even and profitability?expand_more

Break-even is the point where revenue equals costs (zero profit). Profitability begins after break-even. Break-even is a threshold; profitability is a sustained state. Most businesses aim to break even within 12-18 months and reach profitability within 24-36 months.

How does pricing affect break-even point?expand_more

A 10% price increase can reduce your break-even units by 20-30% while maintaining revenue. Small price changes have a leveraged effect on break-even because they drop straight to contribution margin. Test pricing regularly - most founders underprice their products. Process payments efficiently with Stripe to minimize transaction fees that impact your contribution margin.

What are common fixed costs for small businesses?expand_more

Common fixed costs include: rent/lease, salaries and payroll taxes, insurance, software subscriptions, equipment leases, marketing retainers, accounting/legal fees, and utilities. Fixed costs typically represent 30-50% of total costs for most businesses.

How do I lower my break-even point?expand_more

Reduce fixed costs (negotiate rent, outsource, work remotely), increase price (even 5-10% helps significantly), reduce variable costs (negotiate with suppliers, buy in bulk), or offer higher-margin products alongside your core offering. Each strategy compounds.

What is contribution margin and why does it matter?expand_more

Contribution margin = Price - Variable Cost. It's the amount each unit contributes to covering fixed costs and generating profit. Higher contribution margin means fewer units needed to break even. SaaS companies love this metric because their variable costs are near zero.

How often should I recalculate break-even?expand_more

Monthly for early-stage startups, quarterly for established businesses. Recalculate whenever you change pricing, sign a new lease, hire, or change suppliers. Break-even is a dynamic metric that shifts with every business decision.

What is a cash break-even vs accounting break-even?expand_more

Cash break-even only counts actual cash outflows (excludes non-cash expenses like depreciation). Accounting break-even includes all expenses. Cash break-even is more relevant for short-term survival analysis. Most startups should track both.

How does seasonality affect break-even analysis?expand_more

Seasonal businesses may break even in peak months but lose money in off-peak months. Calculate both monthly break-even (to manage cash flow) and annual break-even (to assess overall business health). Build a cash reserve to cover off-peak periods.