In cost accounting, target income sales are the sales necessary to achieve a given target income (or targeted income). It can be measured either in units or in currency (sales proceeds), and can be computed using contribution margin similarly to break-even point:
\begin{align} &TargetIncomeSales(inUnits)&&=
| FixedCosts+TargetIncome | |
| UnitContribution |
\\ &TargetIncomeSales(inSalesproceeds)&&=
| FixedCosts+TargetIncome | |
| ContributionMarginRatio |
\end{align}