Tuesday, January 29, 2008
Beyond Breakeven Point
To be profitable, a business must charge more than its breakeven point for the services it sells. When it comes to pricing a job, what often hinders a contractor from carefully considering the markup for overhead and profit is the competitor who does not take these things into consideration. So-called low balling does not assure long-term business success.
You can take your business beyond the breakeven point by knowing your overhead percentage and calculating it into the bids and sale price you offer for your services. Most of us know that overhead is the cost of running a business and includes items such as rent, utilities, office supplies, staff and officer compensation. When you know your overhead percentage, you will know exactly how much to mark up the cost of goods or direct expense to break even. Any markup after that is profit. By using the correct overhead percentage you will produce more consistent results.
To calculate the overhead percentage for your company, you take your overhead expenses and divide them by the cost of goods sold: Overhead Expenses/Cost of Goods Sold = Overhead %.
A common mistake that can lead to miscalculating overhead percentage is listing liability insurance as an overhead expense rather than where it appropriately belongs as a cost of goods sold.
Marking up cost of goods by this percentage, will just break you even. In other words, it will produce just enough money to cover your overhead. Example:
Example A Breakeven no Profit Example B - Net Pre Tax Profit of 8.68%
Income $4,027,500 100% $ 4,410,112 100.00%
Cost of Goods Sold $ 3,222,000 80% $ 3,222,000 73.06%
Gross Profit $ 805,500 20% $ 1,188,112 26.94%
Overhead $ 805,500 20% $ 805,500 18.26%
Net Pretax Profit $ 0 $ 382,612 8.68%
Overhead % Calculations: $ 805,500 / $3,222,000 = 25%. The overhead percentage is 25%.
In this example, to reach the breakeven point you would need to mark up cost of goods sold by 25 percent to cover overhead. When doing this calculation for your company, use income statement figures for at least a six month period of time, ideally 12 months.
If you are a sole proprietor, your percentage will be lower, as you do not have officer compensation on the Income Statement. To come up with a more accurate breakeven point, it is recommended that you add an amount for your compensation to the overhead expenses. As an owner, you need to be earning adequate compensation to be successful.
By knowing your overhead percentage, you can more accurately bid on jobs by adding it to your estimated cost. Using the 25 percent overhead from the previous example, you can
calculate the bid/sales price like this:
Estimated cost: $275,000
Overhead % x 1.25%
Subtotal to Breakeven: $343,750
Profit % x 1.13%
Bid / Sales Price $388,438
Many contractors have different markups for labor and materials, use flat rates or unit prices in bidding any one of these could leave you wondering how to apply this in your company. If you are doing bidding in any of these ways, make sure to do the numbers in reverse before applying markup for profit. This will ensure you are covering overhead, leading to more consistent profits for your company.
In flat rate and unit pricing, it is a good idea to check these figures periodically and ensure the costs are accurate all the way around.
Knowing your overhead percentage will take you beyond the breakeven point and help you more accurately bid on jobs. Ultimately, profitable jobs will boost your bottom line.
Vicki Suiter-McNickle is president of Suiter Financial Systems (http://www.suiterfinancial.com). For more than 15 years, shes helped construction and contracting companies discover their breakeven point and realize an appreciable increase in profitability and cash flow. Contact her at vicki@suiterfinancial.com. 0 Blood Diet Type Type
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You can take your business beyond the breakeven point by knowing your overhead percentage and calculating it into the bids and sale price you offer for your services. Most of us know that overhead is the cost of running a business and includes items such as rent, utilities, office supplies, staff and officer compensation. When you know your overhead percentage, you will know exactly how much to mark up the cost of goods or direct expense to break even. Any markup after that is profit. By using the correct overhead percentage you will produce more consistent results.
To calculate the overhead percentage for your company, you take your overhead expenses and divide them by the cost of goods sold: Overhead Expenses/Cost of Goods Sold = Overhead %.
A common mistake that can lead to miscalculating overhead percentage is listing liability insurance as an overhead expense rather than where it appropriately belongs as a cost of goods sold.
Marking up cost of goods by this percentage, will just break you even. In other words, it will produce just enough money to cover your overhead. Example:
Example A Breakeven no Profit Example B - Net Pre Tax Profit of 8.68%
Income $4,027,500 100% $ 4,410,112 100.00%
Cost of Goods Sold $ 3,222,000 80% $ 3,222,000 73.06%
Gross Profit $ 805,500 20% $ 1,188,112 26.94%
Overhead $ 805,500 20% $ 805,500 18.26%
Net Pretax Profit $ 0 $ 382,612 8.68%
Overhead % Calculations: $ 805,500 / $3,222,000 = 25%. The overhead percentage is 25%.
In this example, to reach the breakeven point you would need to mark up cost of goods sold by 25 percent to cover overhead. When doing this calculation for your company, use income statement figures for at least a six month period of time, ideally 12 months.
If you are a sole proprietor, your percentage will be lower, as you do not have officer compensation on the Income Statement. To come up with a more accurate breakeven point, it is recommended that you add an amount for your compensation to the overhead expenses. As an owner, you need to be earning adequate compensation to be successful.
By knowing your overhead percentage, you can more accurately bid on jobs by adding it to your estimated cost. Using the 25 percent overhead from the previous example, you can
calculate the bid/sales price like this:
Estimated cost: $275,000
Overhead % x 1.25%
Subtotal to Breakeven: $343,750
Profit % x 1.13%
Bid / Sales Price $388,438
Many contractors have different markups for labor and materials, use flat rates or unit prices in bidding any one of these could leave you wondering how to apply this in your company. If you are doing bidding in any of these ways, make sure to do the numbers in reverse before applying markup for profit. This will ensure you are covering overhead, leading to more consistent profits for your company.
In flat rate and unit pricing, it is a good idea to check these figures periodically and ensure the costs are accurate all the way around.
Knowing your overhead percentage will take you beyond the breakeven point and help you more accurately bid on jobs. Ultimately, profitable jobs will boost your bottom line.
Vicki Suiter-McNickle is president of Suiter Financial Systems (http://www.suiterfinancial.com). For more than 15 years, shes helped construction and contracting companies discover their breakeven point and realize an appreciable increase in profitability and cash flow. Contact her at vicki@suiterfinancial.com. 0 Blood Diet Type Type
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Management Marketing Online Procedure Project
Air Fare Flight International
Electrotank Mini Golf
Body Glasses Prescription Specs Sun
Bristol Meyers Squibb Company
International Truck Dealerships
Pygmy Angel Fish
Bosch Saw Table
Conquering Math Anxiety
2008 Corvette Z06
Camera Cheapest Digital Store
How To Put Music Into An Ipod
Ram Memorial Golf Club
Resolve Carpet Cleaner Coupon
Kt139
Rochelle West
Hatteras Used Yacht
Fitness Usa Supercenters
Cosmetic Surgery Under Eye
End Estate High Jewelry
Monogrammed Make Up Bag
Better Better Flower Garden Guide Guide Photography Picture Picture Series
Time Share Rating
East Texas Wedding Chapel
Erection Workout
Ida Drug Store
Short Pulses
Pink Polo Shirt
Attorney Houston Job
01 Mercury Cougar
Bike Time Trial
Weight Loss Health Spa
0 New Star Toy War
Club Dragonfly Falls Niagara Night
Boss Up And Get This Money
Office Furniture Corner Computer Desk
Brochure Spain Travel
Prices For Motorola Razr V3 Camera Phone
Online Security Camera System
Kt39
Powerpoint Christmas
Pet Water Bed
Child Development Theory
Hotels Madiera
Robo Copy
Cycle Diagram Evaporation Water
0 Blood Diet Type Type
11 Malignant Mesothelioma
0 Lux Camera
Arizona High School Football
Crm Solution
Discount Football Equipment
Holiday Inn Kingston New York
Ft Worth Star Telegram Obituary
Fitness Trainer Course
1 Air Force Gucci Shoes
New York Arrests
Kt94
Emergency Medical Services Uniforms
Family Cruise Vacation Package
Canada Financial Planner
Compound Night Club Atlanta
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Sterling Tea Strainer
Car Classic Sale Sports
Used Gas Scooter
Lowa Tempest Hiking Boot Womens
1 1 302349 Login Myspace Rig
Iyengar Yoga Institute
Home Improvement Loan Texas
Fall Wedding Reception Picture
Swiss Army Cologne
Cosmetic In Surgery Virginia
Bird Ecard Tweety
Air Travel South Africa
L A Weight Loss Recipe
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Callaway Golf Shoes
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Bowling Logo Shirt
Angel Hoop Earring
Central Machinery Tools
Replenix Serum
Choice Early Make Retire Smart
1 N
Camera Digital Megapixels Pentax
Online Pilates Video
1 8859 Charset Iso
Red Potato Side Dish Recipe
Bandera Rental Texas Vacation
Health Careers High School
Primera Plus
Fabric Store Charlotte Nc
Computer Monitor Shopping
All Inclusive Time Share Rental
Business Directory Of Uae
2008 Convertible M3
Compass Publications
Christain Dior Sun Glasses
Book Child Living Software
Acne Red Scar Vbeam
Mini Soda Vending Machine
1 1 2 Story House Plan
Adult Costume Leia Princess
Coupon La Loss Weight
America Great Jewel Ticket
Australia Business Council
Cause And Effect For Global Warming
Christian T Shirt Kerusso
Community First Bank Madisonville Ky
Living Dead Doll Lust
Florida Insurance Agency
Escort Dating Services
Asbestos Mesotheloma Lawsuit Delaware
Bank Citizen Providence Ri
Spa In Pasadena California
Baby Camera Monitor
Foreign Investments
Trading Times Chicago
06 Dodge Charger
Overtime Payroll
Ricks Cafe Starkville
Indoor Water Park Indianapolis Indiana
Bible Bible Bonded Chocolate Dark Devotional Devotional Leather Living New Nltse Sanctuary Translation Woman
Bike Chopper Razor
Kt186
Careers In Business Administration
Free Stock System Trading
How I Won The War
Dog In Michigan Show
Hiking In Nepal
Seeburg Juke Boxes
Career With A Law Degree
Man Long Hair Cut
Womens Boot Clothing Shoes Accessory
Disposable Martini Glasses
New Century Mortgage Pay Online
Process Of Organic Farming
First National Bank And Trust Columbia Mo
Income Making Money Opportunity
Central Consumer Counseling Credit Ohio
Day Inn Pensacola Florida
Dog Breeding Yorkie
Construction Free Scheduling Software
The 26 Yoga Pose Of Bikram
Wireless Baby Monitor And Camera
007 Agent Under Fire Xbox
Kt88
3 Channel Latino Mtv New
Wholesale Tropical Flower
10 Bracelet Gold Jewelry Karat Tanzanite White
03 Svt Cobra
Anguilla Guide
Download Phone Ringtone Verizon
Canadian Living Ca
Let All Sing Like The Birdie Sing
Coloring Fish Page Star
1768 Barter System Fur Trade
Dallas Cowboys Star Logo
Beach Diet South Vegetarian
Athletic Works Shoes
Fairfield Rental Share Time
Coffee Grounds History It Our Transformed Uncommon World
Used Karaoke System
1 Army Bird Dog O Royal Thai
Line Live Sports Yahoo
Eid Ul Fitr
Bike Week T Shirt
Cowboy Singing
Gift Girl Pre Teen
Notre Dame Football Team
Center Hospital Medical Mi Providence
0 Data Kingston Traveler
Hot Dog Truck Vending
Jc Medical Penney Uniform
Irish Passport Office
Business Government Grant Owner Woman
Medical Equipment New Orleans
Chicago In Restaurant Thai
Drinking Glasses Glassware
025 Gold Jewelry Large Manatee
California Bed Breakfast
New York City Marriage License
1 800 Reconex
California Sea World
Dean Vaughn Medical Terminology
Green Tea Supplement
Uk Christmas Tree Light
Holiday Inn Crystal Lake Il
Tea Bag For Cold Sore
Black Skin Care Forum
Custom Nike Basketball Shoes
Cheap European Vacation Package
Kt129
Bus Driving Job Tour
Cheap Plane Ticket Online
Football Osu Ou Ticket
Air Hockey Masse Table
Apparel Basketball Nike
03 Christmas Decorating Home
Atlanta Construction Jobs
Man Rimless Sun Glasses
1978 Ford Part Truck
Stress Management Prevention At Work
Kt154
Mortal Kombat 4 Play Station
08 Luger
Air Flight Group Travel
Aruba In Rental Share Time
Body Building Clothes
Kt76
Hot Dog Vending Trailer
Car Car Insurance Insurance Ireland Online Quote
Club Downtown Las Soccer Vegas
04161 Beach Hamilton
Internet Radio Scanner
Oil Change Coupon Michigan
Self Defense Nyc
Free Guide Natural Singing Voice
University Of Kansas Business School
Baby Feeding Product
Bedding Planet Solar System
0a Air Cheap Fare Ticket
Christmas Ornament Child
Condo In New Jersey
Alcohol Box Contact Myspace
1 500 6gb Ipod Ipod Mini Nano Song
Get Hair Healthy Scalp
Mental Health Corporation Of Denver
Comfort Inn Atlanta Ga
National Physician Directory
Americas Army Downloads
Kt108
Toy For Tots Organization
Abc Glasses Safety
Wholesale Cosmetic Company
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