Apparatus and method for calculating break-even point of enterprise

摘要

The break-even point of any enterprise is quickly calculated on a Cartesian coordinate system for plotting receipts versus costs by entering in the coordinate system the fixed costs, and pivoting a cursor to extend from the origin of the coordinate on receipts at the fixed costs to the point of fixed cost plus variable costs and receipts anticipated from a selected volume of sales. The break-even point is then read from the coordinate system where the cursor intersects a line on the coordinate system having a slope of unity from the origin of receipts and costs.