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Calculadora del punto de equilibrio: unidades e ingresos

Introduce costes fijos, precio y coste variable por unidad para ver cuántas unidades y qué ingresos necesitas para alcanzar el equilibrio o un objetivo de beneficio.

Calculadora

Mis costes fijos son
$

Costes que no cambian con las ventas, como alquiler, herramientas o puesta en marcha.

$
$
$

Opcional. Muestra cuánto tarda o qué margen de seguridad tienes.

Unidades para alcanzar el equilibrio125≈ 125 unidades exactas
$2,500Ingresos necesarios
$8.00Contribución por unidad
40%Margen de contribución

El margen de seguridad es cuánto pueden caer las ventas antes de que dejes de tener beneficio.

Los importes están en USD (United States seleccionado). Cambia el país o la moneda en la cabecera. Los tipos de cambio son aproximados, de una tabla estática actualizada el 2026-10-25: no son en tiempo real ni sirven para operaciones.

Estimaciones solo para planificar. No constituyen asesoramiento fiscal ni financiero. Última verificación: 2026-10-25

La guía detallada que aparece a continuación (explicación, ejemplo resuelto, limitaciones, preguntas frecuentes y fuentes) está por ahora solo en inglés.

Calculadora del punto de equilibrio: cómo funciona

Break-even is the sales volume at which total revenue equals total costs, so profit is zero. Costs split into fixed costs, which do not change with volume (rent, software subscriptions, salaries), and variable costs, which rise with each unit sold (materials, packaging, per-order fees).

Each unit contributes its price minus its variable cost toward covering the fixed costs. That amount is the contribution margin. Divide your fixed costs by the contribution per unit and you get the units required. Add a profit target to the fixed costs to see how many units you must sell to earn that profit. The result is rounded up because you cannot sell part of a unit.

Use it before launching a product, setting a price, signing a lease or hiring, to see how much you must sell before the decision starts paying for itself. Re-run it with a higher price or lower cost to see which lever moves break-even most.

Fórmula e hipótesis

Fórmula

  • Contribución por unidad = precio − coste variable
  • Unidades de equilibrio = (costes fijos + beneficio objetivo) ÷ contribución por unidad

Hipótesis

  • El precio y el coste variable por unidad son constantes.
  • Los costes fijos corresponden al mismo periodo que el objetivo.

Ejemplo resuelto

A small product business

  1. Fixed costs 50,000 per month; price 500; variable cost 300.
  2. Contribution per unit = 500 − 300 = 200 (a 40% contribution margin).
  3. Break-even units = 50,000 ÷ 200 = 250 units, or 1,25,000 of revenue.
  4. To also earn 20,000 profit: (50,000 + 20,000) ÷ 200 = 350 units, or 1,75,000 of revenue.

Resultado: Sell 250 units to break even and 350 units to make 20,000 profit.

Limitaciones

  • Price and variable cost per unit are treated as constant, which ignores volume discounts and price changes.
  • It models one product. With several products you need an average contribution margin weighted by your sales mix.
  • Fixed costs are assumed not to step up as volume grows, though real businesses often need extra staff or space.
  • Break-even says nothing about how long it will take to reach that volume; check cash flow separately.

Preguntas frecuentes

What is contribution margin?

It is the price minus the variable cost per unit: the amount each sale contributes toward fixed costs and then toward profit.

What if the contribution is zero or negative?

You can never break even, because every extra unit loses money or adds nothing. Raise the price or lower the variable cost.

Should I use monthly or yearly fixed costs?

Either, as long as the target matches. Monthly fixed costs give monthly units; yearly fixed costs give yearly units.

How can I lower my break-even point?

Reduce fixed costs, raise the price, or cut variable costs. Each increases the contribution margin or shrinks the amount that must be recovered.

What is margin of safety?

It is how far your actual sales exceed break-even. If you sell 400 units against a break-even of 250, you can fall 37.5% before you start losing money.

How do I calculate the break-even point in units?

Divide fixed costs by the contribution margin per unit, which is price minus variable cost. With fixed costs of 50,000, a price of 500 and a variable cost of 300, each unit contributes 200, so you break even at 250 units. To reach a profit target of 20,000 as well, divide 70,000 by 200, which is 350 units.

How do I calculate break-even in dollars?

Multiply the break-even units by the selling price, or divide fixed costs by the contribution margin ratio, which is contribution per unit divided by price. In the example above, 250 units at 500 each is 125,000 of revenue. The same formula works in any currency.

Fuentes

Datos de la calculadora verificados por última vez: 2026-10-25. Estimaciones solo para planificar; no constituyen asesoramiento fiscal ni financiero.

¿Y ahora qué?

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