breakeven point

简明释义

损益平衡点

英英释义

例句

1.The company needs to sell 1,000 units to reach its breakeven point (盈亏平衡点).

公司需要销售1000个单位才能达到其盈亏平衡点。

2.Understanding the breakeven point is crucial for budgeting purposes (盈亏平衡点对预算目的至关重要).

理解盈亏平衡点对预算目的至关重要。

3.The startup calculated its breakeven point before launching the product (盈亏平衡点在产品发布前被初创公司计算出来).

这家初创公司在推出产品之前计算了它的盈亏平衡点。

4.Investors want to know the breakeven point to assess the viability of the business model (盈亏平衡点是评估商业模式可行性的重要指标).

投资者想知道盈亏平衡点以评估商业模式的可行性。

5.Once we hit the breakeven point, any additional sales will contribute to profit (盈亏平衡点一旦达到，任何额外的销售都将贡献利润).

一旦我们达到盈亏平衡点，任何额外的销售将会贡献利润。

作文

In the world of business and finance, understanding the concept of the breakeven point is crucial for any entrepreneur or manager. The breakeven point refers to the level of sales at which total revenues equal total costs, meaning there is no profit or loss. This metric serves as a vital indicator for businesses to determine how much they need to sell in order to cover their expenses. Knowing the breakeven point allows companies to make informed decisions regarding pricing, budgeting, and financial forecasting.To calculate the breakeven point, one must consider both fixed and variable costs. Fixed costs are expenses that do not change with the volume of goods or services produced, such as rent, salaries, and insurance. On the other hand, variable costs fluctuate depending on production levels, like materials and labor directly tied to the production process. By analyzing these costs, businesses can derive the breakeven point using the formula: Breakeven Point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit).This formula highlights the importance of understanding both the selling price and the cost structure of a product. For instance, 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 breakeven point would be:$10,000 / ($50 - $30) = 500 units.This means the company must sell 500 units to cover its costs; any sales beyond this threshold contribute to profit.Understanding the breakeven point is not only essential for new businesses but also for established ones looking to launch new products or enter new markets. It helps them assess the viability of their business strategies. For example, if a company plans to introduce a new product, knowing the breakeven point can guide them in setting appropriate sales targets and pricing strategies.Additionally, the breakeven point can be a powerful tool for risk management. By analyzing how changes in costs, prices, or sales volume affect the breakeven point, businesses can prepare for various scenarios. For instance, if a supplier raises the cost of materials, the company can quickly calculate how this increase impacts their breakeven point and adjust their pricing or operational strategies accordingly.Moreover, the breakeven point analysis can be beneficial when seeking investment. Investors often look for businesses that have a clear understanding of their financial metrics, including the breakeven point. Presenting a well-researched breakeven point can instill confidence in potential investors, showcasing that the business has a plan to achieve profitability.In conclusion, the breakeven point is a fundamental concept that every business should grasp. It provides insights into financial health, guides decision-making, and aids in strategic planning. By regularly calculating and analyzing their breakeven point, businesses can navigate the complexities of the market with greater assurance and clarity, ultimately leading to sustainable growth and success.

在商业和金融的世界中，理解“盈亏平衡点”这一概念对任何企业家或管理者来说都是至关重要的。“盈亏平衡点”指的是销售总收入与总成本相等的销售水平，这意味着没有利润或损失。这个指标作为企业确定需要销售多少以覆盖其费用的重要指标。了解“盈亏平衡点”使公司能够在定价、预算和财务预测方面做出明智的决策。要计算“盈亏平衡点”，必须考虑固定成本和可变成本。固定成本是指不随生产商品或服务的数量而变化的费用，例如租金、工资和保险。另一方面，可变成本则根据生产水平波动，如直接与生产过程相关的材料和劳动力。通过分析这些成本，企业可以使用以下公式推导出“盈亏平衡点”：盈亏平衡点（单位）= 固定成本 / （每单位销售价格 - 每单位可变成本）。这个公式突显了理解产品销售价格和成本结构的重要性。例如，如果一家公司有1万美元的固定成本，以每单位50美元的价格出售其产品，并且每单位可变成本为30美元，则“盈亏平衡点”将是：$10,000 / ($50 - $30) = 500单位。这意味着该公司必须销售500单位以覆盖其成本；超过此阈值的任何销售都将贡献利润。理解“盈亏平衡点”不仅对新企业至关重要，对希望推出新产品或进入新市场的成熟企业同样重要。它帮助他们评估商业战略的可行性。例如，如果一家公司计划推出新产品，了解“盈亏平衡点”可以指导他们设定适当的销售目标和定价策略。此外，“盈亏平衡点”分析对风险管理也非常有用。通过分析成本、价格或销售量的变化如何影响“盈亏平衡点”，企业可以为各种情景做好准备。例如，如果供应商提高了材料的成本，公司可以迅速计算这一增加对其“盈亏平衡点”的影响，并相应调整其定价或运营策略。此外，“盈亏平衡点”分析在寻求投资时也很有益。投资者通常会寻找对其财务指标有清晰理解的企业，包括“盈亏平衡点”。展示经过充分研究的“盈亏平衡点”可以增强潜在投资者的信心，展示企业有计划实现盈利。总之，“盈亏平衡点”是每个企业都应掌握的基本概念。它提供了对财务健康的洞察，指导决策并帮助战略规划。通过定期计算和分析其“盈亏平衡点”，企业可以更有信心和清晰地应对市场的复杂性，最终实现可持续增长和成功。