Ponto equilíbrio qtd
- Created by
- Renato Passos, Eng. de Software
- Reviewed by
- Renato Passos, Eng. de Software
Last updated: Apr 18, 2026
About this calculator
The break-even point (quantity) calculator determines the minimum number of units a business must sell to cover total costs (fixed and variable). It uses the formula: Quantity = Fixed Costs / Unit Contribution Margin. This tool is crucial for production planning, pricing strategies, and product/project viability analysis.
To use it, input total fixed costs (expenses that do not vary with production volume) and unit contribution margin (selling price per unit minus variable cost per unit). For example, if a product has fixed costs of $10,000/month and a unit contribution margin of $50, the company needs to sell 200 units per month to break even.
Results depend on the accuracy of the inputs. Fixed and variable costs may change over time, and selling prices might be adjusted. Additionally, the calculation assumes constant factors, which may not reflect dynamic market conditions. Always review assumptions before making decisions based on the break-even point.
Frequently asked questions
How does the calculator determine the break-even quantity?
It divides fixed costs by the unit contribution margin, which is the difference between the selling price and variable cost per unit.
Why is the break-even quantity important?
It shows the minimum sales volume needed to avoid losses, helping businesses set goals and manage risks.
What happens if more units are sold than the break-even point?
The company starts making a profit, as revenues exceed total costs beyond this volume.
Can this calculator be used for services, not just products?
Yes, as long as you accurately identify fixed costs and the contribution margin per service unit.