Financial model for your business

Manufacturing business plan and profit calculator

Build a manufacturing model from units sold per day, selling price, direct production cost, delivery, payroll, fixed costs and startup investment.

The manufacturing business plan calculator calculates financial results from sold units, selling price and direct production cost. Sales without and with your own delivery are modeled separately.

Choose a business model

Choose a business type to open a dedicated financial model with the relevant calculation inputs.

The scenario changes terminology and suggested roles only. Formulas and entered values remain unchanged.

Separate calculators by business model

Calculate manufacturing economics

Enter values for your idea. Zero is valid when an item does not apply to the business.

Enter units sold per day, price, direct production cost, delivery, expenses and investment.

Manufacturing business plan calculation example

Inputs. A manufacturer plans to sell 16 units per day without own delivery at a UAH 3,200 price and UAH 1,750 direct production cost. Another 4 units are sold with delivery: UAH 3,600 price, UAH 1,900 direct cost and UAH 250 delivery cost. Sales run for 22 days per month.

Revenue: 16 × 3,200 × 22 + 4 × 3,600 × 22 = 1,126,400 + 316,800 = UAH 1,443,200. Direct cost of sold output: 16 × 1,750 × 22 + 4 × 1,900 × 22 = UAH 783,200. Gross profit is UAH 660,000.

Expenses and profit. Bonuses 4%, marketing 3%, tax 5%, military levy 1% and losses 3% give 16% × 1,443,200 = UAH 230,912. Delivery is 250 × 4 × 22 = UAH 22,000. Contribution is UAH 407,088. Fixed expenses with three employees, employer charges, workshop rent, utilities and accounting are UAH 212,702. Operating profit is UAH 194,386.

Break-even revenue: 212,702 ÷ (407,088 ÷ 1,443,200) = approximately UAH 754,068. Investment need with equipment, inventory, reserve, loan and supplier delay is UAH 1,384,533. Payback: 1,384,533 ÷ 194,386 = 7.1 months. Enter units sold, not merely units produced.

The model calculates sales revenue, profit, break-even, target sales volume, investment need and payback. It does not automatically determine production capacity.

Profit planning algorithm

Identify fixed costs that arise regardless of activity volume: rent, fixed salaries, accounting and legal services.
Identify variable costs that grow with activity: cost of sales, turnover tax and levy, delivery, bonuses, marketing and write-offs.
Estimate revenue and gross profit using operation volume, average value and cost per operation.
Compare gross profit with fixed and variable costs and determine the break-even point.
Set an ambitious but realistic net-profit target and calculate the sales volume required to achieve it.

Calculation and tax settings

The calculator does not choose a sole-proprietor tax group for you. In 2026, Group 3 starts with 5% unified tax and a separate 1% military levy on turnover. Every field remains editable.

Days you sell each month days Multiplies one day of sales and cost of sales by the number of working days. Days you pay for delivery each month days Used only to calculate the cost of deliveries paid by the business. Group 3 unified tax % turnover Percentage of monthly turnover. The starting value is 5%; enter your own rate for another tax arrangement. Sole-proprietor military levy on turnover % turnover A separate percentage of monthly turnover. The 2026 starting value for Ukrainian Group 3 is 1%; edit it or enter 0 when it does not apply. Military levy on employee salaries % salary The 2026 starting value for ordinary salary is 5%. This is a separate percentage withheld from employee gross salary. Employee salary income tax % Income-tax percentage withheld from gross salary. Social contribution paid by the employer % Percentage added to employee salaries and used for the owner contribution. Minimum salary UAH In 2026, the starting base for the owner’s monthly social contribution is UAH 8,647; the field remains editable.

Planned business indicators

Enter your own figures. The selected scenario changes terminology only; it never changes formulas or numeric values.

Infrastructure

Property and initial investment.

Property area m² Total area of the leased premises. Monthly rent UAH per m²/month Monthly rent per square metre. Rent prepayment months Number of rent months paid before launch. Utilities UAH/month Average monthly utility cost. Renovation cost UAH Preliminary estimate for renovating the premises. Equipment and furniture UAH Total initial investment in equipment and furniture. Website, POS software and other investment UAH Website development, POS software and other investment in the premises. Registration, launch marketing and other start-up costs UAH Registration, launch campaign and other costs incurred before opening.

Operating indicators

Number of sales, average purchase amount, inventory and supplier credit.

How many products do you sell without your delivery per day? units/day Count only sold products, not everything produced. How many products do you sell with your delivery per day? units/day Sold products that you deliver at your own expense. Average price of a product without your delivery UAH The average selling price of one such product. Average price of a product with your delivery UAH The average selling price of a product you deliver. Goods, materials or raw-material inventory days Number of sales days covered by inventory on hand. Supplier payment delay days Average payment delay for goods, materials or raw materials.

Cost of sales and variable costs

Costs that change with sales volume.

How much does one product cost to make without delivery? UAH Materials and other direct production costs for one product. How much does one delivered product cost to make? UAH Production cost before the delivery expense itself. Employee bonuses % of revenue Share of revenue allocated to bonuses, including payroll taxes. How much does it cost to deliver one product? UAH/unit Average delivery expense for one sold product. Ongoing marketing costs % of revenue Share of revenue allocated to advertising and customer acquisition. Defects, returns and write-offs % of revenue Expected share of revenue lost through defects, returns and write-offs.

Staff, salaries and payroll taxes

The source Excel workbook contains six staff rows. Enter headcount and gross salary for each row; the other eight figures calculate automatically.

Role	Employees	Military levy	Income tax	Net salary	Social contribution	Cost per employee
Owner / director		0	0	0	0	0
Production manager		0	0	0	0	0
Worker / operator		0	0	0	0	0
Quality control		0	0	0	0	0
Sales manager		0	0	0	0	0
Logistics / accountant		0	0	0	0	0
Total	0

Fixed and variable costs

This is the current result. It changes immediately when any field is edited.

Editable fixed costs

Accounting and legal services UAH/month Monthly estimate for accounting and legal support. Website, software and social media support UAH/month Recurring monthly digital infrastructure cost. Other fixed costs UAH/month Contingency for other recurring monthly costs.

Monthly fixed costs

Owner social contribution	0
Salaries and payroll taxes	0
Rent and utilities	0
Accounting and legal services	0
Website, software and social media support	0
Other costs	0
Total fixed costs	0

Monthly variable costs

Employee bonuses	0
Customer delivery	0
Ongoing marketing costs	0
Unified tax on turnover	0
Military levy on turnover	0
Defects, returns and write-offs	0
Total variable costs	0

Financial plan

This is the current result. It changes immediately when any field is edited.

Financing and cash reserve

Cash reserveUAHCash held for unexpected costs as part of total assets. LoansUAHLoan financing allocated to the project.

Investment planning

Assets	Amount
Fixed assets	0
Renovation	0
Furniture and equipment	0
Other fixed assets	0
Goods, materials or raw-material inventory	0
Prepaid rent	0
Cash reserve for unexpected costs	0
Total resources (assets)	0

Equity and liabilities	Amount
Owner equity	0
Loans	0
Supplier payables	0
Total equity, investment and liabilities	0

Investment required0Owner equity + Initial launch costs

Monthly profit plan

Revenue	0
Revenue without in-house delivery	0
Revenue with in-house delivery	0
Cost of sales	0
Cost of products without delivery	0
Cost of delivered products	0
Gross profit	0
Variable costs	0
Contribution profit	0
Fixed costs	0
Net profit	0

Break-even point and target profit

The break-even point shows how many operations per day are needed for gross profit to cover fixed and variable costs. The table displays the modelled range from 0 to 129 operations.

Target monthly net profitUAH/monthDesired profit used to calculate the required operation volume.

Break-even point0

Units for target profit0

Current sold volume0

Margin of safety0

Investment payback0

Break-even point

Fixed costsVariable costsTotal costsGross profit

Total products sold per day	Fixed costs	Variable costs	Total costs	Gross profit

Questions for analysing the result

Which cost items are critical and which are not material to achieving the result?
Which assumptions create the largest risk that the project becomes loss-making?
What sales level is required to reach the target profit, all else being equal?
How should employee incentives be designed so staff benefit from developing the business?
How does supplier payment delay affect investment required and working capital?
If a 10% price rise reduces customers and sales volume by 15%, will profit increase or decrease?
Change the inputs and identify which assumptions have the greatest effect on net profit.

File format

Analytics stores only anonymous calculation parameters — no name, phone number or email address.

Manufacturing business plan calculator with break-even analysis

The manufacturing business plan calculator estimates revenue and profitability from units sold per day, average selling price, direct production cost, delivery, payroll and overhead. It calculates gross profit, contribution, operating profit, break-even revenue, safety margin, investment need, target sales volume and estimated payback.

The form uses units sold, not total units produced, and it does not calculate technical production capacity automatically. Unsold output should not be included in forecast sales. Confirm separately that equipment, labour and suppliers can produce the sales volume entered in the model.

Sales channels and selling price

Units sold without own delivery

Enter units sold per day, average selling price and direct production cost per sold unit. Monthly revenue is daily units multiplied by price and sales days. Direct cost follows the same sold volume.

Units sold with own delivery

Enter a separate daily volume, selling price and direct production cost for products delivered by your company. Add the delivery cost in the variable expense section. This channel split helps show whether delivery supports contribution after its additional cost.

Direct production cost

The per-unit direct cost may include raw materials, components, packaging and other inputs that rise with sold output. Regular team salaries are entered separately in the staffing block. Revenue minus direct production cost gives gross profit; variable expenses are then deducted to calculate contribution.

Use one consistent unit of measurement. If the selling price is per finished item, direct cost must also be stated per the same finished item. Mixing batches, kilograms and individual units produces a misleading result.

Overhead, payroll and variable expenses

The model accepts employee bonuses, own delivery, marketing, turnover taxes and losses as variable expenses. Fixed expenses include employer payroll cost, rent, utilities, accounting, software support and other regular payments. Up to six employee roles can be added with headcount and salary.

Equipment, inventory and investment need

Startup inputs include renovation, production equipment, software investment, other launch costs, prepaid rent and a cash reserve. Inventory is calculated from monthly direct cost and inventory days. Supplier payment delay reduces the immediate working-capital requirement. Own capital and loans are shown separately.

The investment need therefore includes more than machinery: it also reflects inventory, reserve and other assets required before stable cash inflow. Check each amount against current supplier quotations and payment terms.

Break-even and payback formulas

Revenue from both sales channels is combined.
Direct production cost of sold units is deducted.
Delivery, marketing, bonuses, taxes and losses are deducted.
Payroll and other fixed expenses are deducted to calculate operating profit.
With a positive contribution ratio, the model calculates break-even revenue and safety margin.

The target operations figure estimates the sales volume required for the selected profit goal under the current economics. Estimated payback is calculated only if operating profit is positive.

How to validate a manufacturing plan

Enter sold units rather than maximum production output.
Use a complete direct cost per unit based on current material prices.
Do not duplicate regular payroll inside per-unit cost if it is already in staffing.
Include realistic inventory days, supplier delay and a cash reserve.
Compare pessimistic, base and strong sales scenarios.

Interpreting the result

If break-even sales exceed realistic demand or production capability, review selling price, direct cost, delivery, staffing and fixed overhead. The calculator provides a transparent financial scenario; technical capacity, quality losses, lead times and demand still require separate operational validation.

Frequently asked questions about the calculator

These answers explain what the selected model calculates and how to enter data correctly.

What will I receive after the calculation, and can I view sample files?

Yes. Open the complete PDF sample in a new tab or download the real Excel sample. Both files are generated by the same calculator with demonstration data and contain the same sections as a personal result.

XLSXView and download the Excel sample PDFOpen the PDF sample in the browser

What does the manufacturing business plan calculator calculate?

It estimates revenue from sold output, production cost, staff, equipment, inventory, taxes, net profit, investment, payback and the break-even point.

Which production volume should be entered?

Enter units sold rather than units merely produced. Record sales without your delivery separately from sales delivered at your expense.

Can delivery or individual cost fields be omitted?

Yes. Blank and zero values do not stop the model; only the items you enter are used.

Does the calculator choose a manufacturing tax group?

No. The user enters the applicable rates. The Ukrainian Group 3 example has separate starting fields for a 5% unified tax and a 1% military levy on turnover.

Which report can be downloaded after calculation?

Choose Excel for the full table or PDF for a financial summary with taxes, investment, break-even and payback indicators.