CH13 BEP Calculation Worksheet

Answer in the Worksheet Writer and save as Markdown

This worksheet follows exactly the input/output structure for the BEP (Break-Even Point) calculation as defined by docs/features/bep/SPEC.md. It includes only the fields actually defined in SPEC.md, and should be filled in the order below for practical use.

0. Preliminary Check — Number of Components

• How many price_components does this product have? ______
  • If two or more, it cannot be calculated with BEP v0.1 (MULTI_COMPONENT_BEP_NOT_SUPPORTED). Fill in the items below only for a single component.

1. Price Input (Component: ______________ )

Item	Value
actual_price (current actual selling price)
price_includes_vat (whether VAT is included, true/false)
tax.vat_rate (VAT rate, if needed)
→ N (net_sales_ex_vat, net sales excluding VAT)

2. Contribution Margin Input

Item	Value
Total product_service_direct_cost (direct cost)
Total variable_selling_delivery (variable cost)
→ CMu = N − direct_cost − variable_cost_total
CMu status (OK / UNKNOWN / ERROR)

If CMu is 0 or less, the result is determined according to the table below (proceed to item 3).

3. Fixed Operating Cost (fixed_operating_cost) Input

Enter the following for each fixed_operating_cost item.

item_id	amount	currency	basis	applies_to_component	allocation_rule (if shared)

• Is the basis the same across all items? (If not, INCONSISTENT_FIXED_COST_BASIS → ERROR)
• Is there an item with a negative amount? (If so, INVALID_NEGATIVE_COST → ERROR)
• Is the allocation_rule of a shared item direct? (If so, INVALID_ALLOCATION_CONFIGURATION → ERROR)
• Is the allocation_rule of a shared item blended_only? (If so, FIXED_COST_BLENDED_ONLY_NOT_ALLOCATED → UNKNOWN)
• Is the allocation_rule of a shared item by_component_revenue/fixed_share/unspecified? (If so, UNSUPPORTED_SHARED_COST_ALLOCATION → UNKNOWN)

→ FC (total fixed_operating_cost): ______________ → FC status (OK / UNKNOWN / ERROR): ______________ → analysis_period_basis (the analysis period FC belongs to, e.g. per_month): ______________

4. Break-Even Sales Quantity Calculation

CMu	FC	break_even_quantity_exact	Notes
> 0	> 0	FC / CMu	Normal calculation
> 0	= 0	0	No fixed cost — break-even from the first unit
= 0	either	NOT_APPLICABLE	BREAK_EVEN_UNDEFINED_ZERO_MARGIN(_ZERO_FIXED_COST)
< 0	either	NOT_APPLICABLE	BREAK_EVEN_UNDEFINED_NEGATIVE_MARGIN

• Q_BEP = ______________ (unit: units, exact value, not rounded)
• Analysis period this figure applies to: ______________ (same as analysis_period_basis in item 3)
• module status (OK / INCOMPLETE / ERROR): ______________

5. Warnings and Notes

• Record the warnings codes and messages produced: ______________
• Decide separately whether to round up when presenting Q_BEP in a practical report as “how many units must be sold” (the engine itself does not round, SPEC.md §8).
• Separately review whether Q_BEP is actually achievable for this product’s transaction type (B2C/B2B/B2G).