break-even point method

简明释义

收支平衡点法

英英释义

例句

1.Using the break-even point method, we calculated that we need to sell 500 products to start making a profit.

使用盈亏平衡点法，我们计算出需要销售500个产品才能开始盈利。

2.During the financial planning meeting, the team discussed the break-even point method to assess their pricing strategy.

在财务规划会议上，团队讨论了盈亏平衡点法以评估他们的定价策略。

3.The break-even point method helped the restaurant understand how many customers they needed each day to stay afloat.

该盈亏平衡点法帮助餐厅了解他们每天需要多少顾客才能维持运营。

4.By applying the break-even point method, the startup was able to figure out its financial viability quickly.

通过应用盈亏平衡点法，这家初创企业能够快速确定其财务可行性。

5.The company used the break-even point method to determine how many units they needed to sell to cover their costs.

公司使用盈亏平衡点法来确定他们需要销售多少单位才能覆盖成本。

作文

The concept of the break-even point method is crucial in the field of business and finance. It refers to the point at which total revenues equal total costs, meaning that a business neither makes a profit nor incurs a loss. Understanding this method is essential for entrepreneurs and managers as it helps them make informed decisions regarding pricing, budgeting, and overall financial planning.To illustrate the significance of the break-even point method, let’s consider a hypothetical company that manufactures and sells custom furniture. The fixed costs for operating this business, such as rent, salaries, and utilities, amount to $50,000 annually. Additionally, the variable cost per unit, including materials and labor, is $200, while the selling price per unit is set at $500. To determine the break-even point, we can use the following formula:Break-even Point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)Plugging in the numbers:Break-even Point = $50,000 / ($500 - $200) = $50,000 / $300 = 166.67 units.This calculation indicates that the company must sell approximately 167 units of furniture to cover all its costs. Selling fewer than this number would result in a loss, while selling more would generate a profit. This clear-cut analysis provided by the break-even point method allows the business owner to set realistic sales targets and develop effective marketing strategies.Moreover, the break-even point method can be applied to various scenarios beyond just determining how many products need to be sold. For instance, it can assist in evaluating the impact of changing costs or prices on profitability. If the company decides to lower the selling price to attract more customers, it can quickly calculate the new break-even point to see how many additional units it would need to sell to maintain profitability.In addition to aiding in pricing strategies, the break-even point method also plays a vital role in budgeting. By understanding their fixed and variable costs, businesses can create more accurate budgets and forecasts. This financial insight allows for better resource allocation and investment decisions, ultimately leading to enhanced operational efficiency.Furthermore, the break-even point method serves as a valuable tool for assessing the viability of new projects or investments. Before launching a new product line or entering a new market, companies can use this method to estimate the minimum performance required to avoid losses. This proactive approach can save businesses from making costly mistakes.In conclusion, the break-even point method is a fundamental financial tool that provides essential insights into a business's operational dynamics. By calculating the break-even point, entrepreneurs and managers can make informed decisions about pricing, budgeting, and project viability. Ultimately, mastering this method not only enhances financial literacy but also contributes to the long-term success and sustainability of a business.

“盈亏平衡点法”的概念在商业和金融领域至关重要。它指的是总收入等于总成本的点，这意味着企业既不盈利也不亏损。理解这种方法对企业家和管理者至关重要，因为它帮助他们在定价、预算和整体财务规划方面做出明智的决策。为了说明“盈亏平衡点法”的重要性，让我们考虑一家假设的公司，该公司制造和销售定制家具。该企业的固定成本，如租金、工资和公用事业费用，每年总计为50,000美元。此外，每单位的可变成本，包括材料和劳动力，约为200美元，而每单位的售价定为500美元。要确定盈亏平衡点，我们可以使用以下公式：盈亏平衡点（单位）= 固定成本 /（每单位售价 - 每单位可变成本）将数字代入公式：盈亏平衡点 = 50,000美元 /（500美元 - 200美元）= 50,000美元 / 300美元 = 166.67单位。这个计算结果表明，该公司必须销售大约167单位的家具才能覆盖所有成本。销售低于这个数量将导致亏损，而销售超过这个数量将产生利润。通过“盈亏平衡点法”提供的这种清晰分析，使企业主能够设定现实的销售目标并制定有效的营销策略。此外，“盈亏平衡点法”还可以应用于各种场景，不仅仅是确定需要销售多少产品。例如，它可以帮助评估成本或价格变化对盈利能力的影响。如果公司决定降低售价以吸引更多客户，它可以快速计算新的盈亏平衡点，以查看需要销售多少额外单位才能维持盈利能力。除了有助于定价策略外，“盈亏平衡点法”在预算编制中也发挥着至关重要的作用。通过了解固定成本和可变成本，企业可以制定更准确的预算和预测。这种财务洞察力使资源分配和投资决策更加合理，最终提高了运营效率。此外，“盈亏平衡点法”还作为评估新项目或投资可行性的宝贵工具。在推出新产品线或进入新市场之前，公司可以利用此方法估算避免亏损所需的最低业绩。这种主动的方法可以帮助企业避免代价高昂的错误。总之，“盈亏平衡点法”是一种基本的财务工具，提供了有关企业运营动态的重要见解。通过计算盈亏平衡点，企业家和管理者可以在定价、预算和项目可行性方面做出明智的决策。最终，掌握这种方法不仅增强了财务素养，而且有助于企业的长期成功和可持续发展。