MA CVP Break Even

CVP（Cost-Volume-Profit）分析・損益分岐点分析スキル。固定費・変動費の構造分析、 限界利益率の算出、損益分岐点売上高/数量の計算、安全余裕率の評価、 目標利益達成に必要な売上高のシミュレーションを行う。多品目分析にも対応。

Use when: 損益分岐点を知りたいとき、新規事業や価格変更の採算シミュレーション、 固定費削減・変動費率改善の効果試算、What-if分析に使用。

Triggers: “損益分岐点”, “CVP”, “break-even”, “限界利益”, “contribution margin”, “安全余裕率”, “margin of safety”, “固変分解”, “変動費率”

No API Required

Download Skill Package (.skill) View Source on GitHub

Table of Contents

1. Overview

Cost-Volume-Profit analysis determines the relationship between costs, volume, and profit to find the break-even point and plan for target profits. Supports single-product and multi-product scenarios with what-if simulation capabilities.

2. Prerequisites

Before running this skill, ensure the following data is available:

  • Revenue Data: Selling price per unit and/or total sales amount
  • Variable Cost Data: Variable cost per unit or total variable costs
  • Fixed Cost Data: Total fixed costs for the analysis period
  • Volume Data: Current or projected sales volume (units)
  • For Multi-Product: Sales mix ratios for each product

Input Data Format

Single Product: | Parameter | Example | |———–|———| | Selling Price per Unit | $500 | | Variable Cost per Unit | $300 | | Total Fixed Costs | $1,000,000 | | Current Sales Volume | 8,000 units |

Multi-Product (CSV):

product_name,selling_price,variable_cost,sales_mix_ratio
Product A,500,300,0.60
Product B,800,500,0.30
Product C,200,120,0.10

3. Quick Start

  1. Identify Cost Behavior: Classify all costs as fixed or variable
  2. Calculate Unit Contribution Margin: Unit CM = Selling Price - Variable Cost per Unit
  3. Calculate CM Ratio: CM Ratio = Unit CM / Selling Price
  4. Assess Cost Structure: Determine operating leverage (fixed cost proportion)
  5. For Multi-Product: Calculate weighted average CM ratio using sales mix

4. How It Works

  1. Identify Cost Behavior: Classify all costs as fixed or variable
  2. Calculate Unit Contribution Margin: Unit CM = Selling Price - Variable Cost per Unit
  3. Calculate CM Ratio: CM Ratio = Unit CM / Selling Price
  4. Assess Cost Structure: Determine operating leverage (fixed cost proportion)
  5. For Multi-Product: Calculate weighted average CM ratio using sales mix

Key Formulas

Metric Formula
Unit Contribution Margin Selling Price - Variable Cost per Unit
Contribution Margin Ratio CM / Sales
Total Contribution Margin Sales - Total Variable Costs

5. Usage Examples

  • Break-Even Point Calculation - Determine the sales volume needed to cover all costs
  • 「損益分岐点を計算して」「何個売れば元が取れる？」
  • New Business/Product Feasibility - Evaluate whether a new venture can be profitable
  • 「新商品の採算シミュレーションをして」「新規事業の損益分岐点を出して」
  • Pricing Decision Support - Analyze the profit impact of price changes
  • 「値上げしたら利益はどう変わる？」「価格設定のシミュレーションをして」

6. Understanding the Output

The analysis produces a structured CVP report containing:

  1. Cost Structure Summary: Fixed costs, variable costs, CM ratio breakdown
  2. Break-Even Analysis: BEP in units and sales, with visualization data
  3. Margin of Safety Assessment: Current position relative to break-even
  4. Scenario Analysis Table: Multiple what-if scenarios with profit projections
  5. Decision Recommendations: Prioritized actions based on analysis

Output template: assets/cvp_analysis_template_ja.md (Japanese) or assets/cvp_analysis_template_en.md (English)

7. Tips & Best Practices

  • Begin with the smallest realistic sample input so you can validate the workflow before scaling up.
  • Keep skills/ma-cvp-break-even/SKILL.md open while working; it remains the authoritative source for the full procedure.
  • Review the most relevant reference files first instead of scanning every guide: 第10回_差額原価収益分析_20251104.md, 第09回_損益分岐点って要は元を取るライン_20251005.md.
  • Preserve intermediate outputs so you can explain assumptions, diffs, and follow-up actions clearly.

8. Combining with Other Skills

  • Combine this skill with adjacent skills in the same category when the work spans planning, implementation, and review.
  • Browse the broader category for neighboring workflows: category index.
  • Use the English skill catalog when you need to chain this workflow into a larger end-to-end process.

9. Troubleshooting

  • Re-check prerequisites first: missing runtime dependencies and unsupported file formats are the most common failures.
  • If a helper script is involved, run it with a minimal sample input before applying it to a full dataset or repository.
  • Compare your input shape against the reference files to confirm expected fields, sections, or metadata are present.

10. Reference

References:

  • skills/ma-cvp-break-even/references/第09回_損益分岐点って要は元を取るライン_20251005.md
  • skills/ma-cvp-break-even/references/第10回_差額原価収益分析_20251104.md