break-even analysis

简明释义

收支两平分析，收支平衡分析

英英释义

例句

1.Understanding the break-even analysis 盈亏平衡分析 helps managers make informed pricing decisions.

理解盈亏平衡分析 break-even analysis可以帮助管理者做出明智的定价决策。

2.Before launching the new product, the company conducted a break-even analysis 盈亏平衡分析 to determine how many units they needed to sell.

在推出新产品之前，公司进行了盈亏平衡分析 break-even analysis以确定他们需要销售多少单位。

3.The finance team presented a detailed break-even analysis 盈亏平衡分析 during the quarterly meeting.

财务团队在季度会议上展示了一份详细的盈亏平衡分析 break-even analysis。

4.The break-even analysis 盈亏平衡分析 revealed that the business would need to generate $100,000 in sales to cover its costs.

这项盈亏平衡分析 break-even analysis显示，企业需要产生10万美元的销售额才能覆盖其成本。

5.Investors often look for a solid break-even analysis 盈亏平衡分析 before committing funds to a startup.

投资者通常在向初创公司提供资金之前寻找可靠的盈亏平衡分析 break-even analysis。

作文

In the world of business and finance, understanding the concept of break-even analysis is crucial for making informed decisions. At its core, break-even analysis is a financial calculation that helps determine the point at which total revenues equal total costs. This point is known as the break-even point, and it is significant because it indicates that a business is not making a profit or incurring a loss. Knowing this point allows entrepreneurs and managers to assess the viability of their business models and pricing strategies.To conduct a break-even analysis, one must first identify fixed and variable costs. Fixed costs are those expenses that do not change with the level of production or sales, such as rent, salaries, and insurance. On the other hand, variable costs fluctuate with production volume, including materials, labor, and shipping costs. By understanding these costs, businesses can calculate the total cost of production and determine how many units they need to sell to cover these costs.The formula for calculating the break-even point in units is quite simple: Break-even Point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit).This formula provides a clear picture of how many units must be sold to reach the break-even point. For example, if a company has fixed costs of $10,000, sells its product for $50 per unit, and incurs variable costs of $30 per unit, the calculation would look like this:Break-even Point = $10,000 / ($50 - $30) = 500 units.This means the company needs to sell 500 units to cover all its costs. Understanding this number is essential for planning and forecasting future sales.Moreover, break-even analysis can also help businesses make strategic decisions regarding pricing and cost control. If a company finds that its break-even point is too high, it may consider lowering its fixed costs by negotiating better lease terms or reducing overhead expenses. Alternatively, it might look into increasing the selling price, provided that the market can bear it without significantly impacting demand.Another important aspect of break-even analysis is its role in risk assessment. By knowing the break-even point, a business can evaluate the risks associated with different levels of production and sales. For instance, if a company is considering launching a new product, conducting a break-even analysis can help determine whether the potential revenue justifies the investment in production and marketing.In conclusion, break-even analysis is an invaluable tool for any business owner or manager. It not only helps in understanding the relationship between costs, sales volume, and profits, but also aids in strategic planning and risk management. By mastering this analytical technique, businesses can make more informed decisions, optimize their operations, and ultimately achieve greater financial success. The ability to analyze and interpret the break-even point can be the difference between a thriving business and one that struggles to survive in a competitive marketplace. Hence, investing time and resources in learning about break-even analysis is undoubtedly a wise choice for anyone looking to succeed in the business world.

在商业和金融的世界中，理解“盈亏平衡分析”的概念对于做出明智的决策至关重要。盈亏平衡分析本质上是一种财务计算，帮助确定总收入与总成本相等的点。这个点被称为盈亏平衡点，它的重要性在于它表明企业既没有盈利也没有亏损。了解这一点使企业家和管理者能够评估其商业模式和定价策略的可行性。进行盈亏平衡分析时，首先必须识别固定成本和变动成本。固定成本是指那些不随生产或销售水平变化的费用，例如租金、工资和保险。另一方面，变动成本则随着生产量的变化而波动，包括材料费、人工费和运输费。通过了解这些成本，企业可以计算生产的总成本，并确定需要销售多少单位才能覆盖这些成本。计算单位盈亏平衡点的公式相当简单：盈亏平衡点（单位）= 固定成本 / （每单位售价 - 每单位变动成本）。这个公式清晰地展示了为了达到盈亏平衡点需要销售多少单位。例如，如果一家公司有1万美元的固定成本，每个产品的售价为50美元，而变动成本为每单位30美元，那么计算如下：盈亏平衡点 = 10,000美元 / (50美元 - 30美元) = 500单位。这意味着该公司需要销售500个单位才能覆盖所有成本。理解这个数字对未来销售的规划和预测至关重要。此外，盈亏平衡分析还可以帮助企业在定价和成本控制方面做出战略决策。如果一家公司发现其盈亏平衡点过高，可能会考虑通过谈判更好的租赁条款或减少间接费用来降低固定成本。或者，它可能会考虑提高售价，前提是市场能够承受而不会显著影响需求。盈亏平衡分析的另一个重要方面是其在风险评估中的作用。通过了解盈亏平衡点，企业可以评估与不同生产和销售水平相关的风险。例如，如果一家公司正在考虑推出新产品，进行盈亏平衡分析可以帮助确定潜在收入是否足以证明在生产和营销上的投资。总之，盈亏平衡分析是任何企业主或管理者不可或缺的工具。它不仅有助于理解成本、销售量和利润之间的关系，还可以帮助进行战略规划和风险管理。通过掌握这一分析技术，企业可以做出更明智的决策，优化其运营，并最终实现更大的财务成功。分析和解释盈亏平衡点的能力可能是企业在竞争激烈的市场中蓬勃发展的关键。因此，投入时间和资源学习盈亏平衡分析无疑是任何希望在商业世界中取得成功的人的明智选择。