For Restaurants & Retail

Break-even & Cost Rate Calculator

Calculate required sales target from fixed costs and cost rate.Simulate profit impact of cost rate changes.

条件を入力

1固定費(月額)

固定費合計¥600,000

2変動費率(原価率)

%

※ 飲食店の目安: 28-35%(食材のみ)

3営業条件

4目標利益(任意)

円/月

計算結果

損益分岐点売上高(月間)
¥857,143
必要客数/月
715
1日あたり
28

原価率感度分析

原価率損益分岐点利益影響
27%¥821,918+¥24,658
29%¥845,070+¥8,451
30%(現在)¥857,143-
31%¥869,565-¥8,696
33%¥895,522-¥26,866

※ 原価率を1%下げると、月間で約¥8,571の利益改善効果

FAQ

Break-even point is where total revenue equals total costs, resulting in zero profit. Above this point is profit, below is loss. For restaurant management, it's a key metric for understanding minimum required sales.

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