A startup business will utilize a Break Even Analysis to calculate whether or not it would be financially viable to produce and sell a new product or pursue a new venture. This analysis is a common tool used in a solid business plan.
This Break Even Analysis Calculator from Vertex42 is a simple spreadsheet that contains 3 separate worksheets to solve for either (1) Break-Even Units, (2) Break-Even Price, or (3) Payback Period. All of these scenarios are just different ways of manipulating the basic breakeven equation, explained in detail below.
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http://www.vertex42.com/ExcelTemplates/breakeven-analysis.html