Pretul produsului: 100 lei/euro

Total costuri fixe 25,600 lei/euro

Total costuri variabile 17,800 lei/euro
Cantitatea propusa pentru vanzare 950 bucati
Cifra de afaceri: 95,000 lei/euro
Profitul rezultat: 51,600 lei/euro
Marja de profit 54% procent
Cantitatea pentru Break even point 434 bucati

Ziua Nr. produse/ servicii vandute Total costuri fixeTotal costuri variabile
1 0 25,600 1,200
2 9 25,600 1,843
3 15 25,600 2,800
4 21 25,600 3,590
5 38 25,600 4,490
6 57 25,600 5,326
7 72 25,600 5,530
8 88 25,600 6,894
9 120 25,600 7,845
10 165 25,600 8,349
11 182 25,600 8,679
12 203 25,600 9,274
13 219 25,600 9,682
14 236 25,600 9,934
15 263 25,600 11,345
16 274 25,600 11,893
17 292 25,600 12,456
18 319 25,600 12,456
19 356 25,600 13,547
20 379 25,600 13,988
21 394 25,600 16,980
22 408 25,600 17,456
23 418 25,600 17,890

24 447 25,600 17,940

25 475 25,600 18,134
26 489 25,600 18,134
27 508 25,600 18,250
28 531 25,600 18,270
29 557 25,600 18,450
30 563 25,600 18,450
Total vânzări Profit
0 -26,800
900 -26,543
1,500 -26,900
2,100 -27,090
3,800 -26,290
5,700 -25,226
7,200 -23,930
8,800 -23,694
12,000 -21,445
16,500 -17,449
18,200 -16,079
20,300 -14,574
21,900 -13,382
23,600 -11,934
26,300 -10,645
27,400 -10,093
29,200 -8,856
31,900 -6,156
35,600 -3,547
37,900 -1,688
39,400 -3,180
40,800 -2,256
41,800 -1,690
Pragul de rentabilitate = Vânzările
44,700 1,160 depasesc totalul costurilor fixe si variabile
47,500 3,766
48,900 5,166
50,800 6,950
53,100 9,230
55,700 11,650
56,300 12,250