DocomintCalculadora de Punto de Equilibrio
Calcula cuántas unidades necesitas vender para cubrir los costos fijos y variables.
What is a Calculadora de Punto de Equilibrio?
Break-even analysis answers the first question any new product or business needs answered: how many units have to sell before fixed costs (rent, salaries, equipment — costs that don't change with volume) are covered by the profit margin on each unit sold.
How to use the Calculadora de Punto de Equilibrio
- Enter fixed costs, price per unit, and variable cost per unit
- Press Calculate
- The break-even unit count and revenue appear instantly, calculated on your device
Formula
Break-even units = Fixed Costs ÷ (Price per Unit − Variable Cost per Unit)
The denominator is the "contribution margin" per unit — how much of each sale is left over, after variable costs, to pay down the fixed costs.
Example
A product with $12,000 in fixed costs, sold at $40/unit with $15/unit in variable costs, needs to sell 480 units to break even ($12,000 ÷ $25 contribution margin per unit) — the 481st unit onward is where actual profit starts.
Common mistakes
- Categorizing a cost as fixed when it actually scales with volume (or vice versa) — that skews the break-even point either way.
- Setting the price per unit lower than the variable cost per unit, which means every sale loses money and no volume ever reaches break-even.
- Treating break-even as the point of maximum profit — it's actually the point of zero profit; profit only starts accumulating on units sold beyond it.
Frequently asked questions
What counts as a fixed cost vs. a variable cost?
Fixed costs (rent, salaries, insurance) stay the same regardless of how many units you sell. Variable costs (materials, packaging, per-unit shipping) scale directly with each unit produced or sold.
What happens if the price is lower than the variable cost per unit?
You lose money on every unit sold, before fixed costs are even considered — there's no volume of sales that reaches break-even, since each additional sale makes the loss worse, not better. This calculator flags that case as an error rather than returning a nonsense negative break-even point.
What's the difference between break-even units and break-even revenue?
Break-even units is the count of items sold; break-even revenue is that unit count multiplied by the price per unit — the dollar figure at which total revenue exactly covers total costs.
Does this account for taxes?
No — this is a pre-tax break-even analysis based on fixed costs, price, and variable cost alone. Taxes on any eventual profit aren't factored into the break-even point itself.
Is my numbers uploaded anywhere?
No — Calculadora de Punto de Equilibrio runs entirely in your browser using JavaScript/WebAssembly. Your numbers is never sent to a server.