الموضوع: أرجو المساعدة: أريد نموذج أو طريقة لحساب تكاليف وربح تقديم دورة تدريبية بطريقة التكلفة الكلية للدورة أو تكلفة المتدرب ا

A. Total cost is equal to:

1. Fixed cost (e.g. rent, insurance ... etc)
2. Variable cost (e.g. Materials, labors …etc)

[Fixed costs do not change regardless the amount of production or services provided.

Variable costs change with the volume of units produced or services provided].

Now for your project the output of the process is the training provided to people. So the incomes (or revenues) are generated by those trainees who register for the courses or training.

In your case usually the costs associated to such business could be:

1. Rent for the place or location
2. Cost for equipments or tools might be used in the training like: Computers – projectors – TV – Chalkboard – chairs – tables …etc
3. Salaries paid for trainers or tutors
4. Other Overhead such as: electricity – staff – administrator …etc


B. How to calculate the break even point (number of people required to cover costs)

Break even point is the level of sales at which profit is zero. That means at this point, sales = variable costs + fixed costs. Profit is equal to zero at this point

The breakeven point is the point where the fixed costs are equal to profit margin, it means that after this point you start making profit.

However the main formula of sales is:

Sales = Fixed Costs + variable Costs + Profit

So let say that for example, you have $1000 as fixed cost, and $10 as variable cost per unit, and you made the subscription (fees of training) for $110.

In order to calculate how many students you need to cover your costs, so you need to apply the above formula: Sales = Fixed Costs + Variable Costs + Profit

But profit is equal to zero at this point, so:

Sales = Fixed Costs + variable Costs

Not to mention that sales ($) are equal to number of units or students (let say X) by the fee which is $100.

X.110 = 1000 + 10.X à 100X = 1000 à X = 1000/100 = 10 students

Therefore you need at least 10 students to cover your costs, and after that you will start making money or profit.


Let say that you know all the costs (Fixed + Variable) along with the salary for the trainer or tutor; for example $10,000
You should also know how much you want to add as profit percentage, and for example 20%.

That means 10,000 * 20% = $2000 (profit). Your total income should be:

$10,000 + $2000 = $12,000

In order to obtain $12,000 from the project, divide this amount with the fee per person, and let say it is $100, that means:

12,000/100 = 120 students

* Pease note that the fees per trainee should be set by you, and you can set it by searching the market or other institutes that provide the same training courses to find the average of fees per student.



Hope I answered your question and the above info are helpful for you, and do not hesitate to contact me if you have further questions

Regards