Two-dimensional graph
![](https://upload.wikimedia.org/wikipedia/commons/thumb/f/f5/CVP-TIS-FC-Contrib-PL.svg/240px-CVP-TIS-FC-Contrib-PL.svg.png)
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: