break-even costs

简明释义

收支两平成本

英英释义

例句

1.After reviewing the financial report, we found that our break-even costs had increased due to higher material prices.

在审查财务报告后，我们发现由于材料价格上涨，我们的盈亏平衡成本增加了。

2.The manager emphasized the importance of monitoring break-even costs regularly.

经理强调定期监控盈亏平衡成本的重要性。

3.To achieve profitability, the business must sell products above the break-even costs.

为了实现盈利，企业必须以高于盈亏平衡成本的价格销售产品。

4.Understanding break-even costs is crucial for setting competitive pricing strategies.

理解盈亏平衡成本对于制定具有竞争力的定价策略至关重要。

5.The company calculated its break-even costs to determine the minimum sales needed to avoid losses.

公司计算了其盈亏平衡成本以确定避免亏损所需的最低销售额。

作文

Understanding the concept of break-even costs is crucial for anyone involved in business, finance, or entrepreneurship. The term refers to the point at which total revenues equal total costs, meaning there is no net loss or gain. This concept is fundamental for businesses as it helps them determine how much they need to sell in order to cover their expenses. Break-even costs can be calculated using a simple formula: fixed costs divided by the price per unit minus variable costs per unit. This formula helps businesses understand their financial health and make informed decisions about pricing, budgeting, and production levels.To illustrate the importance of break-even costs, consider a small bakery that has fixed costs such as rent, utilities, and salaries amounting to $5,000 per month. The bakery sells each pastry for $5, and the variable cost to produce each pastry, including ingredients and packaging, is $2. To find the break-even point, we first calculate the contribution margin per unit, which is the selling price minus the variable cost: $5 - $2 = $3. Next, we divide the fixed costs by the contribution margin: $5,000 / $3 = approximately 1,667. This means the bakery must sell about 1,667 pastries each month to cover its costs.By understanding break-even costs, the bakery owner can set realistic sales targets and develop strategies to achieve them. If the bakery is consistently selling below this threshold, it may need to reconsider its pricing strategy or reduce costs. On the other hand, if sales exceed the break-even point, the bakery will start generating profit, which can be reinvested into the business or used for personal income.Moreover, break-even costs are not static; they can change based on various factors. For instance, if the bakery decides to increase its rent or hire more staff, the fixed costs will rise, resulting in a higher break-even point. Similarly, if the cost of ingredients increases, the variable costs will also rise, necessitating an adjustment in the sales strategy. Therefore, it is essential for business owners to regularly review their break-even costs and adjust their operations accordingly.In conclusion, understanding break-even costs is essential for effective business management. It provides valuable insights into the financial dynamics of a business and aids in strategic planning. By calculating and monitoring these costs, entrepreneurs can make informed decisions that enhance their chances of success. Whether you own a bakery, a tech startup, or any other type of business, grasping the concept of break-even costs is a step towards achieving sustainable profitability and long-term growth.

理解盈亏平衡成本的概念对任何参与商业、金融或创业的人来说都是至关重要的。这个术语指的是总收入等于总成本的点，这意味着没有净损失或收益。这个概念对于企业至关重要，因为它帮助企业确定需要销售多少才能覆盖其费用。盈亏平衡成本可以通过一个简单的公式计算得出：固定成本除以每单位价格减去每单位可变成本。这个公式帮助企业了解其财务状况并做出关于定价、预算和生产水平的明智决策。为了说明盈亏平衡成本的重要性，考虑一个小面包店，其固定成本（如租金、水电费和工资）每月为5000美元。面包店每个糕点的售价为5美元，而生产每个糕点的可变成本（包括原材料和包装）为2美元。为了找到盈亏平衡点，我们首先计算每单位的贡献利润，即售价减去可变成本：5美元 - 2美元 = 3美元。接下来，我们将固定成本除以贡献利润：5000美元 / 3美元 = 大约1667。这意味着面包店每个月必须销售大约1667个糕点才能覆盖其成本。通过理解盈亏平衡成本，面包店老板可以设定现实的销售目标，并制定实现这些目标的策略。如果面包店的销售量持续低于这一阈值，可能需要重新考虑其定价策略或降低成本。另一方面，如果销售超过盈亏平衡点，面包店将开始产生利润，这些利润可以再投资于业务或用于个人收入。此外，盈亏平衡成本不是静态的；它们会因各种因素而变化。例如，如果面包店决定提高租金或雇佣更多员工，固定成本将上升，从而导致更高的盈亏平衡点。类似地，如果原材料成本上涨，可变成本也会增加，需要调整销售策略。因此，企业主定期审查其盈亏平衡成本并相应调整其运营是至关重要的。总之，理解盈亏平衡成本对有效的商业管理至关重要。它提供了对企业财务动态的宝贵见解，并有助于战略规划。通过计算和监控这些成本，企业家可以做出明智的决策，从而提高成功的机会。无论你是拥有一家面包店、一个科技初创公司，还是其他类型的企业，掌握盈亏平衡成本的概念都是实现可持续盈利和长期增长的一步。