Advanced Business Finance

Break-Even Analysis & Pricing Strategy

Stop guessing your prices. Know your numbers.

12 lessons4 modules9h 20m durationbeginner level

Instructor: StretchLearn Faculty

About this course

Most small businesses set prices by copying competitors or guessing, then wonder why volume is high but the bank account is empty. This course rebuilds pricing from the cost structure up: contribution margin, break-even, target-profit pricing, and the sensitivity tests that reveal which lever (price, cost, or volume) moves profit the most. Every concept is worked with real numbers and a reusable model.

Curriculum

Module 1: Cost Structure: The Foundation of Every Pricing Decision3 lessons

Fixed vs. Variable vs. Semi-Variable CostsPreview45m
Splitting Mixed Costs with the High-Low Method🔒45m
Building an Accurate Per-Unit Cost🔒45m

Module 2: Contribution Margin and the Break-Even Point3 lessons

Contribution Margin: The Number That Funds Everything🔒45m
Calculating Break-Even in Units and Dollars🔒50m
Target-Profit Pricing and Margin of Safety🔒45m

Module 3: Pricing Strategies That Protect Margin3 lessons

Cost-Plus Pricing and the Markup vs. Margin Trap🔒45m
Value-Based and Competitive Pricing🔒50m
Psychological Pricing and Tiered Offers🔒45m

Module 4: Modeling, Sensitivity, and Putting It to Work3 lessons

Building a Live Break-Even Model in a Spreadsheet🔒50m
Sensitivity Analysis: Finding Your Highest-Leverage Lever🔒50m
Turning Analysis into Pricing Decisions🔒45m