Shut Down Price Calculator

| Added in Business Finance

What is the Shutdown Price?

The shutdown price helps businesses decide whether to keep producing or stop operations. It represents the Average Non-Sunk Cost (ANSC), which includes costs that can be avoided if production stops.

Knowing this number helps businesses make smart decisions and potentially save money. If the market price falls below your shutdown price, continuing production would only increase your losses.

How to Calculate Shutdown Price

Formula:

[\text{Shutdown Price} = \text{Average Variable Cost} + \text{Average Non-Sunk Fixed Cost}]

Where:

  • Average Variable Cost (AVC) is the average cost that changes with production levels
  • Average Non-Sunk Fixed Cost (ANFC) is the portion of fixed costs that can be avoided by stopping production

Calculation Example

Given:

  • Average Variable Cost: $100
  • Average Non-Sunk Fixed Cost: $120

Calculation:

[\text{Shutdown Price} = 100 + 120 = 220]

The result is $220.

The shutdown price is $220. If the market price of your product falls below $220, it would be financially smarter to stop production.

Understanding the Components

Cost Type Description Example
Variable Costs Costs that change with output Raw materials, direct labor
Non-Sunk Fixed Costs Fixed costs avoidable by stopping Short-term leases, temporary staff
Sunk Costs Fixed costs that cannot be avoided Long-term contracts, past investments

Key Insights

  • Only non-sunk costs matter for the shutdown decision
  • Sunk costs are irrelevant because they're already committed
  • Operating below shutdown price increases losses
  • Operating above variable cost but below shutdown price may still make sense short-term if you can cover some fixed costs

Understanding the shutdown price is a valuable tool for any business, helping you pinpoint when continuing production becomes financially unwise.

Frequently Asked Questions

The shutdown price is the minimum price at which a business should continue operating. Below this price, stopping production reduces losses by avoiding non-sunk costs.

Shutdown price equals average variable cost plus average non-sunk fixed cost. This represents the costs that can be avoided by ceasing production.

Non-sunk fixed costs are fixed expenses that can be avoided by stopping production, such as leases with exit clauses or temporary labor contracts.

A business should consider shutting down when the market price falls below the shutdown price, as continuing production would increase total losses.