Pricing and Breakeven Analysis Excel will determine the impact of a Precio change on your Negocios. It calculates current breakeven points using revenue, variable cost, and fixed cost inputs. These are combined with estimates for Precio and sales volume variations to produce revenue and surplus (profit/loss) forecasts by Precio. The model determines the Optimum Pricing to maximize your surplus and can be applied to new or established businesses, product/service lines, or individual items. It is compact, easy to use, and requires minimal inputs. Outputs include Breakeven Charts for Current, Increased, Decreased, and Optimum pricing. Analysis determines the Optimum Precio to maximize your Negocios surplus, and the Revenue, Surplus, and Number of Sales are calculated for prices ranging from -50% to +50% of the current Precio.