Excel: deadlock or breakeven

 

The deadlock or performance hurdle is the level of production and income for which the benefit is zero. At this level the company makes losses and, from it, generate profits. Put another way: the point where the level of activity covers all loads, which is also equivalent to the margin covers fixed costs. An estimated UR = CF / (P-VC), where FC = fixed costs P = price per unit, and CV = unit variable cost.
The following Excel application calculates breakeven and simulates the behavior of the following variables for each level of production:
• Units.
• Fixed costs.
• Variable costs.
• Total costs.
• Average costs.
• Income.
• Benefits.
They also do a graphical representation of revenue, fixed costs, variable and total for each level of production, where we can see the UR, when crossing total revenue and costs.

http://empiezoinformatica.files.wordpress.com/2013/08/punto_muerto2.xlsx