1
Q
Operational break even
A
(EBIT = 0)
2
Q
Financial break even
A
(Pre-tax result = 0)
3
Q
Value creation break even
A
(result > Cost of capital employed)
4
Q
Unit Contribution
A
= Margin per Unit = Unit Selling Price – Unit Variable Cost
5
Q
Contribution Margin
A
= Unit Contribution / Unit Selling Price
6
Q
Breakeven in volume
A
= Total Fixed Cost / Unit Contribution
7
Q
Breakeven in sales
A
= Total Fixed Cost / Contribution Margin
8
Q
Current State of Investment (CSI)
A
= Net Fixed Assets/Gross Fixed Assets
9
Q
Net Fixed Assets
A
= Gross Fixed Assets - Cumulated Depreciation
10
Q
Gross Fixed Assets
A
= Historical Acquisition Price
11
Q
CSI = 90%
A
—-> Production Capacity is New
12
Q
CSI = 20%
A
—-> Production Capacity is Old
