break-even rate of operation

简明释义

收支两平运营率

英英释义

例句

1.By analyzing the break-even rate of operation, the manager was able to identify areas for cost reduction.

通过分析盈亏平衡运营率，经理能够识别出成本削减的领域。

2.Understanding the break-even rate of operation helps businesses set realistic sales targets.

理解盈亏平衡运营率有助于企业设定现实的销售目标。

3.The company calculated its break-even rate of operation to ensure that it covers all its costs.

公司计算了其盈亏平衡运营率以确保覆盖所有成本。

4.A startup must determine its break-even rate of operation before launching its product.

初创公司在推出产品之前必须确定其盈亏平衡运营率。

5.Investors often look for a company's break-even rate of operation to assess its financial health.

投资者通常会关注公司的盈亏平衡运营率以评估其财务健康状况。

作文

In the world of business and finance, understanding various financial metrics is crucial for making informed decisions. One of these important metrics is the break-even rate of operation, which refers to the point at which total revenues equal total costs, resulting in neither profit nor loss. This concept is fundamental for businesses as it helps them determine how much product they need to sell to cover their expenses. For any entrepreneur or business manager, grasping the break-even rate of operation can significantly influence strategic planning and operational efficiency.To illustrate the importance of the break-even rate of operation, let’s consider a small coffee shop. Suppose the fixed costs of running the shop, such as rent, utilities, and salaries, amount to $5,000 per month. Additionally, the variable cost of producing each cup of coffee is $2, while the selling price is $5. To find the break-even rate of operation, we need to calculate how many cups of coffee must be sold to cover both fixed and variable costs.The formula to calculate the break-even point in units is:Break-even point (units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)Substituting the values into the formula, we have:Break-even point (units) = $5,000 / ($5 - $2) = $5,000 / $3 = approximately 1,667 cups.This means the coffee shop needs to sell around 1,667 cups of coffee each month to reach its break-even rate of operation. If the shop sells fewer than this amount, it will incur a loss, while selling more will generate profit.Understanding the break-even rate of operation not only helps in setting sales targets but also aids in pricing strategies. For instance, if the coffee shop owner wants to increase profitability, they might consider raising the price of coffee or reducing costs. Both actions would affect the break-even rate of operation and ultimately influence the overall success of the business.Moreover, the break-even rate of operation can also serve as a benchmark for evaluating business performance. By regularly monitoring this metric, business owners can make timely adjustments to their operations. If they notice a consistent trend of falling short of the break-even point, it may signal the need for a comprehensive review of their business model, marketing strategies, or cost management practices.In conclusion, the break-even rate of operation is a vital tool for any business, providing insight into the relationship between costs, sales volume, and profits. By understanding and applying this concept, entrepreneurs can make more informed decisions that enhance their chances of success in a competitive market. Whether you are running a small coffee shop or managing a large corporation, keeping an eye on the break-even rate of operation is essential for sustainable growth and profitability.

在商业和金融的世界中，理解各种财务指标对于做出明智的决策至关重要。其中一个重要的指标是盈亏平衡运营率，它指的是总收入等于总成本的点，从而既不盈利也不亏损。这个概念对企业来说是基础，因为它帮助企业确定需要销售多少产品才能覆盖其开支。对于任何企业家或业务经理来说，掌握盈亏平衡运营率可以显著影响战略规划和运营效率。为了说明盈亏平衡运营率的重要性，让我们考虑一家小咖啡店。假设经营这家店的固定成本，如租金、水电费和工资，每月总计5000美元。此外，制作每杯咖啡的变动成本为2美元，而售价为5美元。要计算盈亏平衡运营率，我们需要计算每月需要销售多少杯咖啡才能覆盖固定和变动成本。计算单位盈亏平衡点的公式为：盈亏平衡点（单位） = 固定成本 / (每单位售价 - 每单位变动成本)将数值代入公式，我们得到：盈亏平衡点（单位） = 5000美元 / (5美元 - 2美元) = 5000美元 / 3美元 ≈ 1667杯。这意味着咖啡店每月需要销售大约1667杯咖啡才能达到其盈亏平衡运营率。如果店铺销售少于这个数量，就会产生亏损，而销售超过这个数量则会产生利润。理解盈亏平衡运营率不仅有助于设定销售目标，还能帮助制定定价策略。例如，如果咖啡店老板想增加盈利能力，他们可能会考虑提高咖啡价格或降低成本。这两种行为都会影响盈亏平衡运营率，并最终影响业务的整体成功。此外，盈亏平衡运营率还可以作为评估业务绩效的基准。通过定期监测这一指标，企业主可以及时调整其运营。如果他们注意到持续低于盈亏平衡点的趋势，这可能表明需要全面审查其商业模式、营销策略或成本管理实践。总之，盈亏平衡运营率是任何企业的重要工具，为成本、销售量和利润之间的关系提供了洞察。通过理解和应用这一概念，企业家可以做出更明智的决策，增强在竞争市场中取得成功的机会。无论您是经营一家小咖啡店还是管理一家大型公司，关注盈亏平衡运营率对于可持续增长和盈利能力至关重要。