About this template
Set prices with an eye on costs, contribution, and break-even. The template shop's price calculator combines product costing, service costing, contribution margin, contribution ratio, cost price, break-even point, target pricing, and scenario analysis in one cohesive package.
Included
| Document | Format | Content |
|---|---|---|
| Price Calculator & Contribution Margin – Swedish | Word + PDF | Product, service, break-even, target price, scenario, and pricing decisions |
| Pricing & Contribution Margin – English | Word + PDF | English working/reference version adapted to Swedish business conditions |
| User Guide – Swedish | Word + PDF | CM, CR, markups, break-even, VAT, and workflow |
| User Guide – English | Word + PDF | Step-by-step pricing guidance |
| Price Calculation Tool | Excel | Product costing, service costing, fixed costs, scenarios, and dashboard |
The Excel Tool
- 200 product costings with variable cost, price, CM, CR, markup, cost price, break-even, and target price.
- 100 service costings with fixed cost base, practical billable capacity, hourly rate, break-even, and billing ratio.
- Fixed costs with 200 separate cost entries and controlled allocation.
- Scenario analysis for price, volume, and variable cost.
- Dashboard with revenue, total CM, expected profit, fixed cost allocation, and alert checks.
What do CM and CR mean?
Contribution Margin (CM) is the price excluding VAT minus the variable cost. It shows how much each unit sold contributes to fixed costs and profit. Contribution Ratio (CR) is the CM divided by the price. CR should not be confused with markup, which uses the cost as the comparison base.
Break-even and target price
The tool calculates the break-even volume and break-even revenue where the contribution margin exactly covers allocated fixed costs. You can also specify a desired target profit and receive an indicated target price based on volume and cost structure.
Product and service in the same package
The product costing handles items such as purchases/materials, direct labor, shipping, packaging, transaction fees, and commissions. The service costing, by contrast, is based on the fixed cost base, practical billable hours, and variable cost per billed hour.
Important regarding price, VAT, and competition
A cost-based price is only a starting point. Customer value, competition, market situation, and willingness to pay must also be taken into account. The VAT rate is set by the user because applicable Swedish VAT depends on what is being sold and current regulations. Furthermore, suppliers and retailers must follow competition rules and avoid unauthorized price fixing.
Frequently asked questions
Is the contribution ratio the same as markup?
No. CR measures CM in relation to the sales price. Markup measures the difference between price and cost in relation to the cost base.
Can I use the template for consulting services?
Yes. The service costing is built for consulting time and other services where practical billable capacity is central.
Does the Excel template have a fixed VAT rate?
No. You enter the VAT rate that actually applies to your product or service.
Can I analyze multiple products?
Yes. The product tab contains 200 calculation rows and supports the allocation of shared fixed costs per product.
Does the template replace accounting?
No. It is a planning and decision support tool and does not replace bookkeeping, tax returns, or individual financial advice.
Format and delivery
Format: DOCX, PDF, and XLSX. Language: Swedish + English. Version: 1.0. Reviewed: 2026-10-08.
Sources: Verksamt.se – Create a budget and Set the right price; Almi – How to set the right price for your product or service; Verksamt.se – Competition, laws, and regulations.
