breakeven point analysis

简明释义

损益平衡点分析

英英释义

例句

1.The marketing department used the breakeven point analysis 盈亏平衡点分析 to justify their budget for the upcoming campaign.

市场部门使用盈亏平衡点分析 breakeven point analysis为即将到来的活动预算辩护。

2.During the financial meeting, the accountant presented a breakeven point analysis 盈亏平衡点分析 to show the impact of fixed and variable costs.

在财务会议上，会计师展示了一份盈亏平衡点分析 breakeven point analysis，以展示固定成本和变动成本的影响。

3.Before launching the new product, the team conducted a breakeven point analysis 盈亏平衡点分析 to determine how many units they needed to sell to cover costs.

在推出新产品之前，团队进行了盈亏平衡点分析 breakeven point analysis，以确定他们需要销售多少单位才能覆盖成本。

4.Investors often look for a detailed breakeven point analysis 盈亏平衡点分析 before committing to a new venture.

投资者在承诺新的风险投资之前，通常会寻找详细的盈亏平衡点分析 breakeven point analysis。

5.The small business owner learned that a thorough breakeven point analysis 盈亏平衡点分析 could help him set realistic sales targets.

小企业主了解到，全面的盈亏平衡点分析 breakeven point analysis可以帮助他设定现实的销售目标。

作文

In the world of business, understanding financial metrics is crucial for making informed decisions. One such important metric is the breakeven point analysis, which helps businesses determine the level of sales necessary to cover their costs. By calculating this point, companies can assess their profitability and make strategic plans accordingly.The breakeven point analysis essentially identifies the point at which total revenues equal total costs, meaning there is no profit or loss. This analysis is particularly useful for startups and small businesses that need to understand how many units they need to sell to start making a profit. For instance, if a company sells a product for $50 and incurs fixed costs of $10,000 with variable costs of $30 per unit sold, the breakeven point analysis can help determine how many units must be sold to cover those costs.To calculate the breakeven point, one would use the formula:Breakeven Point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)Using our previous example, the calculation would be:Breakeven Point = $10,000 / ($50 - $30) = $10,000 / $20 = 500 units.Thus, the company needs to sell 500 units to break even. Understanding this number allows the business to set realistic sales goals and pricing strategies. Moreover, the breakeven point analysis can also assist in evaluating different scenarios. For instance, if the company considers increasing its selling price or reducing variable costs, it can recalculate the breakeven point to see how these changes affect profitability. This flexibility makes the breakeven point analysis a powerful tool for financial planning.Additionally, this analysis is not limited to product-based businesses. Service-oriented companies can also benefit from it by analyzing their service costs and determining how many clients they need to serve to cover their operational expenses. It is also important to note that while the breakeven point analysis provides valuable insights, it does have limitations. It assumes that all units produced are sold, which may not always be the case. Additionally, it does not account for changes in market conditions, consumer preferences, or competitive actions that could impact sales. Therefore, businesses should use this analysis as part of a broader financial strategy that includes other metrics and market analyses.In conclusion, the breakeven point analysis is an essential tool for businesses of all sizes. It provides a clear understanding of the relationship between costs, sales volume, and profitability. By mastering this analysis, business owners can make more informed decisions, set achievable goals, and ultimately enhance their chances of success in a competitive marketplace.

在商业世界中，理解财务指标对于做出明智的决策至关重要。一个重要的指标是盈亏平衡点分析，它帮助企业确定覆盖成本所需的销售水平。通过计算这一点，公司可以评估其盈利能力并相应制定战略计划。盈亏平衡点分析本质上确定了总收入等于总成本的点，这意味着没有利润或损失。这项分析对于需要了解销售多少单位才能开始盈利的初创公司和小型企业尤为有用。例如，如果一家公司以50美元的价格销售一种产品，并且固定成本为10,000美元，变动成本为每单位30美元，那么盈亏平衡点分析可以帮助确定需要销售多少单位才能覆盖这些成本。要计算盈亏平衡点，可以使用以下公式：盈亏平衡点（单位）= 固定成本 /（每单位销售价格 - 每单位变动成本）。在我们之前的例子中，计算如下：盈亏平衡点 = 10,000美元 /（50美元 - 30美元）= 10,000美元 / 20美元 = 500单位。因此，该公司需要销售500单位才能达到盈亏平衡。了解这个数字使企业能够设定现实的销售目标和定价策略。此外，盈亏平衡点分析还可以帮助评估不同的情景。例如，如果公司考虑提高销售价格或降低变动成本，它可以重新计算盈亏平衡点，以查看这些变化如何影响盈利能力。这种灵活性使得盈亏平衡点分析成为财务规划的强大工具。此外，这项分析不仅限于基于产品的企业。服务导向的公司也可以通过分析其服务成本并确定需要服务多少客户才能覆盖运营费用而受益。值得注意的是，尽管盈亏平衡点分析提供了宝贵的见解，但它也有局限性。它假定所有生产的单位都被销售，这可能并不总是如此。此外，它不考虑市场条件、消费者偏好或竞争行为的变化，这些因素可能会影响销售。因此，企业应该将此分析作为更广泛的财务战略的一部分，其中包括其他指标和市场分析。总之，盈亏平衡点分析是各类企业的重要工具。它清晰地理解了成本、销售量和盈利能力之间的关系。通过掌握这项分析，企业主可以做出更明智的决策，设定可实现的目标，并最终增强他们在竞争激烈的市场中成功的机会。