Instructions for Break-Even Analysis (In-House) Worksheet Form

This Worksheet must be completed for all workshops. Approval should be obtained from your supervisor. The worksheet with approval is retained as an ISO 9001:2000 required record by the appropriate consultant.

TITLE FIELD

Fill in the “Title”field at the top of the worksheet (Name of the Workshop, Room #, Maximum Occupancy)

TABLE 1

Fill in the requested information in Table 1in the yellow-shaded cellsas follows:

  1. Consultant Cost.Enter the daily rate for the primary presenter(s). This can be either an ESC-2 consultant or a contracted, external consultant. If more than one consultant is used to present the workshop, enter the total daily cost of the consultants.
  2. ESCRoom Fees. Enter the applicable room fee (daily rate). If more than one room is used, enter the total daily room fees.
  3. ESC Facilitator. Enter the daily rate for the ESC facilitator, if applicable. This is an ESC employee that is facilitating the workshop in addition to the primary presenter (consultant) in “a”, above. If there is more than one facilitator, enter the total daily cost of the facilitators.
  4. Enter thenumber of days (in each of the indicated cells) that the consultants, room fees, and facilitators (if applicable) will be paid.
  5. The cell labeled Annual Cost should only be used in cases where the daily rate is not applicable.
  6. The non-shaded cells in the top row labeled Consultant Cost, ESC Room Fees, ESC Facilitator, Subtotal, Admin Cost and Total Costs will be automatically calculated.

TABLE 2

Fill in the requested information in Table 2 as follows:

  1. The Fixed Costs cell will automatically calculate based on Table 1.
  2. Enter the proposed Workshop Fee per participant. This should include the actual cost to the ESC of workshop materials.
  3. Enter the actual cost to the ESC of workshop materials per participant (which was included in the workshop fee, above). (This will be subtracted from the workshop fee later to determine break-even point.)
  4. The Break-Even Point (Unit Sales) will be automatically calculated based on data entered. This is the same number as the Participants Needed to Breakeven. It is rounded up.
  5. The Total Income will be automatically calculated.
  6. The Total Cost of Materials will be calculated and subtracted from the total income.
  7. The Gross Margin (gross profit or loss) will be calculated.
  8. The Fixed Costs will be subtracted from the gross margin.
  9. The final Accounting Profit will be calculated. This will be zero for the breakeven point.

TABLE 3

In the yellow-shaded cells in Table 3 enter various numbers of participants greater than the break-even point (which was calculated in Table 2). The various values in Table 3 will automatically be calculated. The last row, Profit Percentage, shows the amount of profit as a percentage of the total income. Note that the workshop fee in Table 1 may be adjusted to affect the profit percentage for various numbers of participants entered in Table 3. The target is no more than 20 percent profit. The exact profit percentage to target for any given workshop should be determined by consultation with your director.

Last Revision Date: 09/20/2007