Mk 061

---
name: mk-061
description: "Break-even revenue calculation. Use when the task requires a break-even table based on fixed expenses and contribution margin ratio. Apply this method to the specified inputs and verify the deliverable"
---

# MK-061 | Break-even revenue calculation

For a regular chat, upload `packs/mk-061.md`. It includes the shared rules, this method, and required references

## Purpose

This skill delivers: **A break-even table based on fixed expenses and contribution margin ratio**

Recalculability does not mean the data is complete; break-even points and cost ceilings apply only under the stated assumptions

## Required inputs

Provide: Fixed costs and contribution rate for the same period, or net revenue and variable costs needed to derive that rate

For method questions, provide the formula, variables and an example directly; for a calculation, ask only for missing operands

## Method

1. Break-even revenue = fixed costs ÷ contribution margin ratio
2. Assuming a contribution margin ratio of approximately 30–40%, the course material offers roughly three times fixed costs as a quick estimate; use the actual contribution margin ratio for a formal calculation
3. When the contribution margin ratio is too low, reduce costs/adjust prices first instead of forcing traffic growth at an extremely low contribution ratio

## Calculations and interpretation

Break-even revenue = fixed costs ÷ contribution margin ratio

Retain original values, units, periods, and substituted formulas. The formula is not an unconditional guarantee of results

Define gross profit, contribution margin, cost denominators, and periods explicitly; do not copy classroom example numbers as universal thresholds

## Required output fields

| Order | Field | How to complete |
|---:|---|---|
| 1 | Input variable | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 2 | Value | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 3 | Unit and definition | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 4 | Source | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 5 | Formula | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 6 | Result | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |
| 7 | Limitations | Use source evidence, an intermediate method result, or an explicit unknown; do not invent information |

## Verification cases

**MK-061-C05 | A required denominator is zero**

Expected: Report that the formula is undefined; do not output a zero cost or an infinite target

**MK-061-C06 | Only some costs are supplied**

Expected: Retain the partial result and excluded items; do not call it complete profitability

## Method sources

Source file: 行銷策略實戰學程Day2-以終為始x降低成本x提升指標

Location: Costs

Source basis: extracted from course materials

Source URL: https://docs.google.com/presentation/d/1NdxlcqAKMPHqGVS5jbjSYR_UgOJSA0fS65OnTtQLEHQ/edit

English translation of source excerpt:

> Begin with the end in mind x reduce costs x improve metrics