Break Even Point・損益分岐点 企業の損益分岐点を見つけるために、まず企業の費用構造を固定費と変動費に分解するひつようがあります。固定費とは、操業度に伴って変化しません。一般的に、毎期に一定額ずつ発生する。一方、変動費は企業の操業度に変化します。例文は、間接的な労務費や、減価償却（一般）や、不動産賃借です。変化費用の例は、直接労務費、外注加工費、工場電力費、販売手数料などです。 The graph below depicts the cost structure of the company which consts of fixed and variable expenses. On the horizontal Profits generally change in relation to revenue. As revenue falls, the more likely it is that the company will report a loss. The point where a company goes from reporting a loss to making a profit is called the break-even point. Break-even points can be measured using various measures such as gross profit margin or units of sales, but the most common is revenue. 一般的に、利益変動は売上高に伴って変化します。売上高が少なくなるにつれて、損失を計上される可能性が高くなる。利益が出るか、それとも損失が計上されるか分かれ目が損益分岐点と呼ばれます。損益分岐点を測定するのは、営業利益率や操業度など、色々な単位で測定できます。しかし、売上高で測定するのが最も多いです。 To find a company's break-even point, first you have to separate the company's expenses into fixed costs and variable costs. Fixed costs are costs that do not change based on the level of production of a company. They are generally the same amount every period. On the other hand, variable costs are expenses that will fluctuate in proportion with a company's level of production. Some examples of fixed costs are indirect labor, depreciation (generally), and rent. Some examples of variable costs are direct labor, materials, outsourcing production, factory utilities, and sales commissions.axis (X) is production volume expressed as revenue. The total cost line (Y) depicted by the bold straight line is the sum of fixed costs which are independent of production and variable costs which fluctuate in proportion with production. 以下の図表は、変動費用と固定費用を合わせて、費用構造を描写しています。横軸（X）は売上高で操業度を表しています。操業度と無関係に一定額ずつ発生する固定費用と操業度と比例して変動費用を合わせた費用総額（Y）は太い直線で描写されている。 Fixed expenses are 10 million yen and the rate at which variable expenses increase with revenue(variable cost rate) is 0.6. The relationship between total costs (Y) and revenues(X) is represented by the equation below.

固定費用が1000万円で、売上高が増加に伴う変動費の増加率（変動費率）が0.70です。費用総額（Y）と売上高（X）の関係は以下の式で描写されている。 Revenue is represented on both the X and Y axis, so the resulting dotted revenue line is 45 degrees. Where the dotted line and the bold line cross is the break-even point. In other words, to the left of this point expenses are greater than revenues and there is a loss. To the right of this point, revenue are greater than higher than expenses and there is a profit. So, the break-even point is the turning point between making a loss