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)
円
円
円
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
円
日
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人
1日あたり
28人
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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