Harvard Business Review

JULY 2, 2014

It’s a simple calculation to determine how many units must be sold at a given price to cover one’s fixed costs. Assume she must incur a fixed cost of $25,500 to produce and sell a kite. These costs are fixed because they will not change with the number of kites sold. That’s the breakeven point.

Variable Costs 18

Variable Costs Fixed Costs Sales Sales 18

Harvard Business Review

JULY 2, 2014

It’s a simple calculation to determine how many units must be sold at a given price to cover one’s fixed costs. Assume she must incur a fixed cost of $25,500 to produce and sell a kite. These costs are fixed because they will not change with the number of kites sold. That’s the breakeven point.

Variable Costs 10

Variable Costs Fixed Costs Sales Sales 10

Harvard Business Review

JULY 27, 2017

And the fixed cost from “touchpoint-to-pilot” are immense. For example, in the case of a $100 million CVC fund, which can close five to 10 investments a year, these costs typically range from $1 to $2 million per startup — not including the administrative and variable costs of the pilot itself.

Fixed Costs 8

Fixed Costs Variable Costs Administration Media 8