Breakeven volume: It is expressed in physical quantity and is called "breakeven point sales volume", that is, how many products can be sold to break even the capital.

Capital Break Amount: Expressed in monetary terms, it is called "Break Break Point Sales", that is, how much amount of product can be sold to breakeven the capital?

Basic formula for breakeven point

margin of safety

Breakeven rate

The weighted average contribution gross profit rate, also known as the comprehensive contribution gross profit rate, is based on clarifying the contribution gross profit margin of each product, using the proportion of the sales of each product in the total sales as the weight, and multiplying the two , an index calculated to reflect the comprehensive profit-making ability of an enterprise's multiple products

Calculation formula

A relatively common graph that can reflect the basic relationship between cost, volume and profit, and is the most widely used in practice.

A graph that places fixed costs above the variable cost line and can intuitively reflect the relationship between gross profit, fixed costs and profits.

Also called a profit chart, it can intuitively reflect the relationship between profit and business volume.

Poly amount

Insurance amount

Determination of poly point without considering income tax

Determination of poly point considering income tax

Calculation formula

It refers to an uncertainty analysis technique that studies the impact of certain changes in relevant factors on one or some key indicators from the perspective of quantitative analysis.

How much changes in relevant factors will cause the company to turn from profit to loss

The impact of changes in relevant factors on changes in profits

Minimum allowed unit price

Minimum allowed value for sales volume

Maximum allowable value of variable cost per unit

Maximum allowed value of total fixed costs

Strong sensitivity factors

weak sensitivity factor