- The document discusses the concept of breakeven point and how to calculate it. It provides formulas to calculate total revenue (TR), total cost (TC), total fixed cost (TFC), and total variable cost (TVC). - The breakeven point is the production volume where total revenue equals total cost. It can be calculated as TFC divided by the difference between the selling price and variable cost per unit. - An example is provided to demonstrate calculating breakeven point, sales revenue at breakeven, and profit/loss for a production volume using given price, cost, fixed cost, and variable cost data.

1. ¡ÒÃÇÔà¤ÃÒÐˏ¨Ø´¤ØŒÁ·Ø¹
• ¨Ø´¤ØŒÁ·Ø¹ (Breakeven Point) ËÁÒ¶֧¨Ø´·Õè»ÃÔÁÒ³¢Í§ÊÔ¹¤ŒÒ ËÃ×Í
ºÃÔ¡Ò÷Õè¸ØáԨ䴌¨íÒ˹‹ÒÂÍÍ¡ä»áŌǷíÒãËŒÃÒÂä´Œ·Õèà¡Ô´¢Öé¹à·‹Ò¡Ñº
µŒ¹·Ø¹¢Í§ÊÔ¹¤ŒÒËÃ×ͺÃÔ¡ÒùÑé¹ ÀÒÂã¹ÃÐÂÐàÇÅÒ˹Öè§
• ¡ÒÃÇÔà¤ÃÒÐˏ¨Ø´¤ØŒÁ·Ø¹ ¨Ö§à»š¹à¤Ã×èͧÁ×ÍÍ‹ҧ˹Ö觷Õè㪌㹡ÒÃÇÔà¤ÃÒÐˏ
ËÒ»ÃÔÁÒ³¡ÒâÒÂÊÔ¹¤ŒÒËÃ×ͺÃÔ¡Ò÷Õè·íÒãËŒÃÒÂÃѺ¢Í§¸ØáԨÊÒÁÒö
¤Ãͺ¤ÅØÁ¶Ö§¤‹Ò㪌¨‹Ò·Õèà¡Ô´¢Öé¹ä´Œ¾Í´Õ ¡ÒÃÇÔà¤ÃÒÐˏ¨Ø´¤ØŒÁ·Ø¹à»š¹¡ÒÃ
ÇÔà¤ÃÒÐˏËÒ¤ÇÒÁÊÑÁ¾Ñ¹¸ÃÐËÇ‹Ò§ÃÒÂä´Œ¢Í§¸ØáԨ¡ÑºµŒ¹·Ø¹·Õèà¡Ô´¢Öé¹

2. ÃÒÂä´ŒÃÇÁ¢Í§¸ØáԨ (Total Revenue : TR)
• ÃÒÂä´ŒÃÇÁ¢Í§¸ØáԨ ໚¹ÃÒÂä´Œ·Õèà¡Ô´¨Ò¡¡ÒâÒÂÊÔ¹¤ŒÒËÃ×ͺÃÔ¡ÒÃã¹
ª‹Ç§àÇÅÒ˹Öè§
¡íÒ˹´ãËŒ
Q = »ÃÔÁÒ³¡ÒâÒÂÊÔ¹¤ŒÒËÃ×ͺÃÔ¡ÒÃ
P = ÃÒ¤Ò¢Ò¢ͧÊÔ¹¤ŒÒËÃ×ͺÃÔ¡Òõ‹Í˹‹ÇÂ
ÃÒÂä´ŒÃÇÁ = »ÃÔÁÒ³¡ÒâÒÂÊÔ¹¤ŒÒËÃ×ͺÃÔ¡Òà x ÃÒ¤Ò¢ÒÂ
ÊÔ¹¤ŒÒËÃ×ͺÃÔ¡Òõ‹Í˹‹ÇÂ
TR = Q x P ---

3. µŒ¹·Ø¹ÃÇÁ¢Í§¸ØáԨ (Total Cost : TC)
• µŒ¹·Ø¹ÃÇÁ¢Í§¸ØáԨ µŒ¹·Ø¹à»š¹ÃÒ¨‹Ò¢ͧ¸ØáԨ·Õèà¡Ô´¢Ö鹨ҡ¡ÒÃ
´íÒà¹Ô¹§Ò¹ ÅѡɳТͧµŒ¹·Ø¹·Õèà¡Ô´¢Öé¹¹Ñé¹ ¨ÐÁÕ¤ÇÒÁᵡµ‹Ò§¡Ñ¹ ÊÒÁÒö
ẋ§»ÃÐàÀ·¢Í§µŒ¹·Ø¹ä´Œ 2 »ÃÐàÀ·ãËÞ‹æ ¤×Í
µŒ¹·Ø¹¤§·ÕèÃÇÁ (Total Fixed Cost : TFC)
• µŒ¹·Ø¹¤§·Õè ໚¹ÃÒ¨‹Ò·ÕèÁÕ¨íҹǹà§Ô¹¤§·ÕèàÊÁÍÀÒÂ㵌ÀÒÇСÒóË¹Öè§æ
äÁ‹Ç‹Ò»ÃÔÁÒ³¡ÒâÒÂÊÔ¹¤ŒÒËÃ×ͺÃÔ¡ÒèÐà»ÅÕè¹á»Å§ä»Í‹ҧäà ÃÒ¨‹Ò¹Õé
Âѧ¤§¨‹ÒÂ㹨íҹǹ෋Òà´ÔÁ ઋ¹ ¤‹ÒàÊ×èÍÁÃÒ¤Ò ¤‹Òàª‹Ò áÅÐà§Ô¹à´×͹
¾¹Ñ¡§Ò¹ ໚¹µŒ¹ ¸ØáԨ¨ÐÁÕ¤‹Ò㪌¨‹ÒÂ㹨íҹǹ·Õ褧·ÕèµÅÍ´ÃÐÂÐàÇÅÒ˹Öè§
¢Í§¡ÒôíÒà¹Ô¹§Ò¹ ËÃ×Í ÀÒÂ㵌à§×è͹䢷Õè¡íÒ˹´

4. µŒ¹·Ø¹ÃÇÁ¢Í§¸ØáԨ (Total Cost : TC)
µŒ¹·Ø¹¼Ñ¹á»ÃÃÇÁ (Total Variable Cost : TVC)
• µŒ¹·Ø¹¼Ñ¹á»ÃÃÇÁ໚¹ÃÒ¨‹Ò·Õèà»ÅÕè¹á»Å§ä»µÒÁ»ÃÔÁÒ³¡ÒâÒÂ
ÊÔ¹¤ŒÒËÃ×ͺÃÔ¡ÒùÑé¹ ËÃ×Í ÍÒ¨¨Ðà»ÅÕè¹á»Å§ä»µÒÁ»ÃÔÁÒ³¢Í§¡ÒÃ
㪌 ઋ¹ µŒ¹·Ø¹¢Í§ÊÔ¹¤ŒÒ¨ÐÁÕ¨íҹǹÁÒ¡ËÃ×͹ŒÍ ¢Ö鹡Ѻ»ÃÔÁÒ³¡ÒÃ
¢ÒÂÊÔ¹¤ŒÒ¹Ñé¹ ËÃ×Í Çѵ¶Ø´Ôº·Õè㪌㹡ÒüÅÔµ¨Ð¶Ù¡ãªŒÁÒ¡ËÃ×͹ŒÍ ‹ÍÁ
¢Ö鹡Ѻ»ÃÔÁÒ³¡ÒüÅÔµÊÔ¹¤ŒÒ ໚¹µŒ¹ ᵋàÁ×è;ԨÒóÒâ´ÂÃÇÁáÅŒÇ
µŒ¹·Ø¹¼Ñ¹á»ÃÃÇÁ¨Ðà»ÅÕè¹á»Å§ä»µÒÁ»ÃÔÁÒ³¢ÒÂÊÔ¹¤ŒÒËÃ×ͺÃÔ¡ÒÃ
¹Ñé¹

5. µŒ¹·Ø¹ÃÇÁ¢Í§¸ØáԨ (Total Cost : TC)
¡íÒ˹´ãËŒ
V = µŒ¹·Ø¹¼Ñ¹á»Ãµ‹Í˹‹ÇÂ
Q = »ÃÔÁÒ³¡ÒâÒÂÊÔ¹¤ŒÒËÃ×ͺÃÔ¡ÒÃ
´Ñ§¹Ñé¹ µŒ¹·Ø¹¼Ñ¹á»ÃÃÇÁ = µŒ¹·Ø¹¼Ñ¹á»Ãµ‹Í˹‹Ç x »ÃÔÁÒ³¡ÒâÒÂ
ÊÔ¹¤ŒÒËÃ×ͺÃÔ¡ÒÃ
TVC = V x Q
TC = TFC + TVC
= TFC + (V x Q) ---

6. µÑÇÍ‹ҧ¡Ã³ÕÊÔ¹¤ŒÒ 1 ª¹Ô´
ºÃÔÉÑ·à¢Õ¹à¨ÃÔÞ ¨íÒ¡Ñ´ µÑé§ÃÒ¤Ò¢Ò»ҡ¡Ò´ŒÒÁÅÐ 18 ºÒ· ÁÕ
ÃÒÂÅÐàÍÕ´¢ŒÍÁÙŴѧ¹Õé
• µŒ¹·Ø¹¼Ñ¹á»Ã´ŒÒÁÅÐ 10 ºÒ·
• ¤‹ÒઋÒʶҹ·Õè »‚ÅÐ 20,000 ºÒ·
• ¤‹Òâ¦É³Ò»‚ÅÐ 20,000 ºÒ·
• à§Ô¹à´×͹»‚ÅÐ 80,000 ºÒ·
ÊíÒËÃѺ¡ÒüÅÔµ 25,000 ´ŒÒÁ ÍѵÃÒÀÒÉÕ 30%
P = 18 , VC = 10
TFC = 20,000+20,000+80,000 = 120,000

7. 1. ãËŒ¤íҹdz¡íÒäâҴ·Ø¹¨Ò¡¡ÒâÒ»ҡ¡Ò àÁ×èÍÁÕ¡ÒâÒ»ҡ¡Ò
5,000 /10,000 /15,000/ 20,000 áÅÐ 25,000 ´ŒÒÁ µÒÁÅíҴѺ
Q TR TVC TFC TC P/L
10,000
5,000
15,000
20,000
25,000
90,000
P = 18 , VC = 10 áÅÐ TFC = 120,000
180,000
270,000
360,000
450,000
50,000
100,000
150,000
200,000
250,000
120,000
120,000
120,000
120,000
120,000
170,000
220,000
270,000
320,000
370,000
-80,000
-40,000
0
40,000
80,000

8. ¡ÃÒ¿áÊ´§¤ÇÒÁÊÑÁ¾Ñ¹¸ÃÐËÇ‹Ò§ÃÒÂä´Œ µŒ¹·Ø¹ áÅлÃÔÁÒ³
TR,TVC,TFC,TC
»ÃÔÁÒ³10,0005,000 15,000 20,000 25,000
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000
TR
TVC
TFC
TC
¡íÒäÃ
¢Ò´·Ø¹

9. 2. µŒÍ§¢Ò»ҡ¡Ò¡Õè´ŒÒÁ¨Ö§¨Ð¤ØŒÁ·Ø¹áÅÐÂÍ´¢Ò¤،Á·Ø¹à»š¹à·‹ÒäÃ
TR = Q x P ---
TC = TFC + TVC
= TFC + (V x Q) ---
¨Ø´¤ØŒÁ·Ø¹  TR = TC
Q x P = TFC + (V x Q)
(Q x P) - (V x Q) = TFC
Q (P – V) = TFC
QBE = ---
V-P
TFC

10. 2. µŒÍ§¢Ò»ҡ¡Ò¡Õè´ŒÒÁ¨Ö§¨Ð¤ØŒÁ·Ø¹áÅÐÂÍ´¢Ò¤،Á·Ø¹à»š¹à·‹ÒäÃ
QBE =
QBE =
= 15,000 ´ŒÒÁ
ÂÍ´¢Ò¤،Á·Ø¹ SBE = QBE X P ---
SBE = 15,000 X 18
= 270,000 ºÒ·
V-P
TFC
10-18
120,000

11. 3. ËÒ¡¢Ò»ҡ¡Òä´Œ 12,000 ´ŒÒÁ ¨ÐÁÕ¡íÒäÃËÃ×Í¢Ò´·Ø¹à·‹ÒäÃ
P/L = TR – TC
= (Q x P) – (TFC+TVC)
= (Q x P) –TFC-(Q xV)
= [(Q x P) – (Q x V)] – TFC
P/L = Q(P-V) – TFC ---
= 12,000(18-10) - 120,000
= 12,000(8) - 120,000
= -24,000 ºÒ·
¢Ò´·Ø¹¨Ò¡¡ÒâÒ 24,000 ºÒ·
QBE= 15,000
∆Q = 12,000-15,000
= -3,000
¢Ò´·Ø¹ 3,000 ´ŒÒÁ
3,000*8 = 24,000 ºÒ·
P/L= ∆Q(P-V)

12. ˹ŒÒ 241
¤‹Ò¢Í§ P – V =ÃÒ¤Ò¢Òµ‹Í˹‹Ç – µŒ¹·Ø¹¼Ñ¹á»Ãµ‹Í˹‹ÇÂ
=¡íÒäÃá»Ãä´Œµ‹Í˹‹Ç (Contribution Margin Per Unit : CM/Unit)
ÍѵÃÒ¡íÒäÃá»Ãä´Œ (Contribution Margin Ratio : CM Ratio)
=
=
หนวยราคาขายตอ
ตอหนวยกําไรแปรได
100×







P
V-P

13. 4. ËÒ¡¢Ò»ҡ¡Òä´Œ 22,000 ´ŒÒÁ ¨ÐÁÕ¡íÒäÃËÃ×Í¢Ò´·Ø¹à·‹ÒäÃ
P/L = Q(P-V) – TFC
= 22,000(18-10) - 120,000
= 22,000(8) - 120,000
= 56,000 ºÒ·
¡íÒäèҡ¡ÒâÒ 56,000 ºÒ·
P/L= ∆Q(P-V)
QBE= 22,000
∆Q = 22,000-15,000
= 7,000
¡íÒäà 7,000 ´ŒÒÁ
7,000*8 = 56,000 ºÒ·

14. 5. ËÒ¡ÃÒ¤Ò¢Ò´ŒÒÁÅÐ 16 ºÒ· ¨Ø´¤ØŒÁ·Ø¹áÅÐÂÍ´¢Ò¤،Á·Ø¹à»š¹à·‹ÒäÃ
QBE =
QBE =
= 20,000 ´ŒÒÁ
ÂÍ´¢Ò¤،Á·Ø¹ SBE = QBE X P
SBE = 20,000 X 16
= 320,000 ºÒ·
V-P
TFC
10-16
120,000 P à¾ÔèÁ
QBE à¾ÔèÁ

15. 6.ËÒ¡ÃÒ¤Ò¢Ò´ŒÒÁÅÐ 16 ºÒ· µŒ¹·Ø¹¼Ñ¹á»ÃŴŧàËÅ×Í´ŒÒÁÅÐ 4 ºÒ·
¨Ø´¤ØŒÁ·Ø¹áÅÐÂÍ´¢Ò¤،Á·Ø¹à»š¹à·‹ÒäÃ
QBE =
QBE =
= 10,000 ´ŒÒÁ
ÂÍ´¢Ò¤،Á·Ø¹ SBE = QBE X P
SBE = 10,000 X 16
= 160,000 ºÒ·
V-P
TFC
4-16
120,000 V Å´
QBE Å´

16. 7. ËÒ¡¢Ò»ҡ¡Ò´ŒÒÁÅÐ 14 ºÒ·áÅŒÇ ¢ÒÂä´ŒËÁ´ ·‹Ò¹¨Ð¢Ò´ŒÒÁÅÐ
14 ºÒ·ËÃ×ÍäÁ‹
P/L = Q(P-V) – TFC
= 25,000(14-10) - 120,000
= 25,000(4) - 120,000
= -20,000 ºÒ·
¢Ò´·Ø¹¨Ò¡¡ÒâÒ 20,000 ºÒ·
QBE = 30,000
∆Q = 25,000-30,000
¢Ò´·Ø¹ = 5,000 ´ŒÒÁ
P/L = ∆Q(P-V)
= 5,000*4 = 20,000 ºÒ·
«Öè§à»š¹ä»äÁ‹ä´Œ·Õè¨Ð¢Ò»ҡ¡Ò 30,000 ´ŒÒÁ à¹×èͧ¨Ò¡ »Ò¡¡ÒÁÕà¾Õ§ 25,000 ´ŒÒÁ

17. 8. ËÒ¡µŒÍ§¡ÒâÒ»ҡ¡ÒãËŒËÁ´ ÃÒ¤ÒµèíÒÊØ´·ÕèÊÒÁÒöµÑé§ÃÒ¤Òä´Œ ¤×Í à·‹ÒäÃ
QBE =
25,000 =
P-10 =
P = 4.8+10
= 14.8 ºÒ·
V-P
TFC
10-P
120,000
25,000
120,000

18. 9. ËÒ¡µŒÍ§¡ÒáíÒäá‹Í¹ÀÒÉÕ 56,000 ºÒ· µŒÍ§¢Ò»ҡ¡Ò¡Õè´ŒÒÁ
P/L = Q(P-V) – TFC
P/L+TFC = Q(P-V)
= Q
Q = ---
Q =
= 22,000 ´ŒÒÁ
VP
TFCLP
−
+/
V-P
ÉÕ¡íÒäá‹Í¹ÀÒTFC +
10-18
56,000120,000 +

19. 10. ËÒ¡µŒÍ§¡ÒáíÒäÃËÅѧÀÒÉÕ 49,000 ºÒ· µŒÍ§¢Ò»ҡ¡Ò¡Õè´ŒÒÁ
¡íÒäá‹Í¹ÀÒÉÕ =
=
= 70,000 ºÒ·
Q =
= 23,750 ´ŒÒÁ
อัตราภาษี-1
ษีกําไรหลังภา
0.3-1
49,000
1018
00070000120
−
+ ,,
V-P
ÉÕ¡íÒäá‹Í¹ÀÒTFC +
=Q

20. ¨Ø´¤ØŒÁ·Ø¹¢Í§ÊÔ¹¤ŒÒ 2 ª¹Ô´
ºÃÔÉÑ·à´Ô¹Êдǡ¨íÒ¡Ñ´ ¢ÒÂÃͧ෌ÒáÅжا෌ÒÁÕÃÒÂÅÐàÍÕ´¡ÒâÒ´ѧ¹Õé
µŒ¹·Ø¹¤§·Õè 39,000 ºÒ· ÊѴʋǹ¡ÒâÒÂÃÍ§à·ŒÒ 60% ãËŒ¤íҹdzËÒ
– »ÃÔÁÒ³¡ÒâÒÂÃÇÁ ³ ¨Ø´¤ØŒÁ·Ø¹
– »ÃÔÁÒ³¡ÒâÒ¤،Á·Ø¹ áÅÐÂÍ´¢Ò ¤ØŒÁ·Ø¹¢Í§ÊÔ¹¤ŒÒᵋÅЪ¹Ô´
ÃÍ§à·ŒÒ ¶Ø§à·ŒÒ
ÃÒ¤Ò¢Òµ‹Í˹‹Ç 15 10
ÍѵÃÒµŒ¹·Ø¹¼Ñ¹á»Ã 60% 70%

21. ¨Ø´¤ØŒÁ·Ø¹¢Í§ÊÔ¹¤ŒÒ 2 ª¹Ô´
µŒ¹·Ø¹¤§·Õè 39,000 ºÒ· ÊѴʋǹ¡ÒâÒÂÃÍ§à·ŒÒ 60% ãËŒ¤íҹdzËÒ
1. »ÃÔÁÒ³¡ÒâÒÂÃÇÁ ³ ¨Ø´¤ØŒÁ·Ø¹
QÃÇÁ =
=
= 8,125 ˹‹ÇÂ
ÃÍ§à·ŒÒ ¶Ø§à·ŒÒ
ÃÒ¤Ò¢Òµ‹Í˹‹Ç 15 10
ÍѵÃÒµŒ¹·Ø¹¼Ñ¹á»Ã 60% 70%
ÍѵÃÒ¡íÒäÃá»Ãä´Œ 40% 30%
¡íÒäÃá»Ãä´Œµ‹Í˹‹Ç 6 3
µŒ¹·Ø¹¤§·Õè
¡íÒäÃá»Ãä´Œà©ÅÕ赋Í˹‹ÇÂ
).().(
,
403606
00039
×+×
ÊѴʋǹ¡ÒâÒÂÃÍ§à·ŒÒ 60%
ÊѴʋǹ¡ÒâÒÂ¶Ø§à·ŒÒ 40%

22. ¨Ø´¤ØŒÁ·Ø¹¢Í§ÊÔ¹¤ŒÒ 2 ª¹Ô´
2. »ÃÔÁÒ³¡ÒâÒ¤،Á·Ø¹ áÅÐÂÍ´¢Ò ¤ØŒÁ·Ø¹¢Í§ÊÔ¹¤ŒÒᵋÅЪ¹Ô´
QÃÇÁ= 8,125 ˹‹ÇÂ
QÃÍ§à·ŒÒ = 8,125x60%
= 4,875 ˹‹ÇÂ
SÃÍ§à·ŒÒ = 4,875 x 15
= 73,125 ºÒ·
Q¶Ø§à·ŒÒ = 8,125x40%
= 3,250 ˹‹ÇÂ
S¶Ø§à·ŒÒ = 3,250 x 10
= 32,500 ºÒ·
QA=QÃÇÁ x ÊѴʋǹ¡ÒâÒ A
SA=QA x PA