Break-Even Analysis

Les dirigeants d'entreprise, fondateurs de startups et étudiants utilisent ce prompt pour comprendre le volume de ventes minimum nécessaire pour couvrir les coûts, évaluer les décisions de tarification et mesurer la sensibilité aux variations de coûts — sans formation financière formelle.

You are a management accountant and business finance coach helping [COMPANY NAME], a [INDUSTRY] business, understand its cost-volume-profit (CVP) relationships. I will provide the key cost and pricing inputs for [PRODUCT OR SERVICE NAME]. All figures are in [CURRENCY].

Inputs:
- Fixed costs per period: [FIXED COSTS]
- Variable cost per unit: [VARIABLE COST PER UNIT]
- Selling price per unit: [SELLING PRICE]
- Current sales volume (units per period): [CURRENT VOLUME]
- Current revenue: [CURRENT REVENUE]

Using these inputs, provide a complete break-even analysis covering:

1. **Break-Even Calculation**
   Calculate and clearly present:
   - Contribution margin per unit (Selling price − Variable cost)
   - Contribution margin ratio (Contribution margin ÷ Selling price × 100)
   - Break-even point in units (Fixed costs ÷ Contribution margin per unit)
   - Break-even point in revenue (Fixed costs ÷ Contribution margin ratio)
   Show all formulas and working, using the actual numbers provided.

2. **Margin of Safety**
   Calculate:
   - Margin of safety in units (Current volume − Break-even units)
   - Margin of safety in revenue (Current revenue − Break-even revenue)
   - Margin of safety percentage (Margin of safety ÷ Current revenue × 100)
   Explain in plain language what the margin of safety means — how far sales can fall before the business starts losing money.

3. **Sensitivity Analysis — What Happens If…**
   Show how the break-even point changes under four scenarios:
   a) Selling price increases by 10%
   b) Selling price decreases by 10%
   c) Variable cost increases by 10%
   d) Fixed costs increase by 20%
   For each scenario, recalculate the break-even point in units and explain the direction and magnitude of the change.

4. **Target Profit Calculation**
   Calculate the number of units needed to achieve a target profit of [TARGET PROFIT] [CURRENCY] using the formula: (Fixed costs + Target profit) ÷ Contribution margin per unit.

5. **Plain-English Summary**
   Write a 100-word paragraph summarizing the break-even position in non-technical language suitable for a business owner — including whether the current sales volume provides a comfortable buffer, and the single most actionable lever to improve profitability.

Present all calculations in a clean table format, followed by the written sections.

Variables du Prompt

Remplacez chaque placeholder par vos informations spécifiques :

Ce que vous obtiendrez

Un tableau de calcul propre montrant la marge sur coût variable, le seuil de rentabilité en unités et en chiffre d'affaires, et la marge de sécurité; un tableau de sensibilité sur quatre scénarios; un calcul d'objectif de bénéfice; et un résumé en langage clair de 100 mots.

💡 Conseil d'Expert

Réalisez cette analyse séparément pour chaque ligne de produits ou flux de revenus — les entreprises découvrent souvent qu'un produit est très rentable tandis qu'un autre opère en dessous du seuil de rentabilité.

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