DECISION HUB

Pricing & profitability

Start with unit economics, set a price that protects the intended margin, then calculate the sales volume required to cover fixed costs.

A connected workflow

Connected calculators for margin, markup, contribution, pricing and break-even decisions. Work through the calculators in the order that matches the decision rather than collecting isolated metrics.

  1. Build the cost base: Separate costs caused by each sale from fixed costs paid regardless of volume.
  2. Choose the pricing rule: Use target margin, not an arbitrary markup, when a minimum profit share must be protected.
  3. Test volume: Convert contribution into break-even units and revenue, then add the profit target above zero.
  4. Stress the decision: Model discounts, fee changes and customer loss before publishing a new price.

Checks before acting

  • Use realised selling price after discounts.
  • Keep VAT or sales tax consistently inside or outside every figure.
  • Check capacity and cash requirements at the calculated volume.

Download the free break-even planning worksheet →

This hub organises educational planning tools. Confirm material tax, legal, employment, accounting or funding decisions with the relevant authority or a qualified professional.