cash breakeven point

简明释义

现金收支两平点

英英释义

例句

1.By analyzing the cash breakeven point 现金盈亏平衡点, we can identify the minimum sales needed to avoid losses.

通过分析现金盈亏平衡点 cash breakeven point，我们可以确定避免亏损所需的最低销售额。

2.To achieve profitability, the startup must lower its cash breakeven point 现金盈亏平衡点 through cost-cutting measures.

为了实现盈利，初创公司必须通过削减成本来降低其现金盈亏平衡点 cash breakeven point。

3.The company needs to calculate its cash breakeven point 现金盈亏平衡点 to determine how much revenue is required to cover its operating expenses.

公司需要计算其现金盈亏平衡点 cash breakeven point，以确定需要多少收入来覆盖运营费用。

4.After reviewing the financial statements, the manager found that the cash breakeven point 现金盈亏平衡点 had increased due to rising fixed costs.

在审查财务报表后，经理发现由于固定成本上升，现金盈亏平衡点 cash breakeven point已经提高。

5.Understanding the cash breakeven point 现金盈亏平衡点 helps businesses make informed decisions about pricing and cost management.

了解现金盈亏平衡点 cash breakeven point可以帮助企业在定价和成本管理方面做出明智的决策。

作文

In the world of business, understanding financial metrics is crucial for success. One important concept that every entrepreneur should be familiar with is the cash breakeven point. The cash breakeven point refers to the level of sales at which a company's cash inflows equal its cash outflows. This means that at this point, the company is not making a profit, but it is also not incurring any losses in terms of cash flow. Understanding this concept can help businesses make informed decisions about pricing, cost management, and overall financial strategy.To grasp the significance of the cash breakeven point, it's essential to differentiate it from the accounting breakeven point. While the accounting breakeven point takes into account all costs, including non-cash expenses like depreciation, the cash breakeven point focuses solely on cash transactions. This distinction is vital because it provides a clearer picture of a company's liquidity position.Calculating the cash breakeven point involves identifying fixed and variable costs. Fixed costs are those that do not change regardless of the level of production or sales, such as rent, salaries, and utilities. Variable costs, on the other hand, fluctuate with production volume, including materials and labor directly associated with manufacturing a product. By determining these costs, a business can establish how much revenue it needs to generate to cover its cash expenses.For example, consider a small bakery that has fixed costs of $2,000 per month and variable costs of $5 per loaf of bread. If the bakery sells each loaf for $10, the contribution margin per loaf is $5 ($10 selling price - $5 variable cost). To find the cash breakeven point, the bakery would divide its total fixed costs by the contribution margin per unit: $2,000 / $5 = 400 loaves. Therefore, the bakery must sell 400 loaves of bread each month to reach its cash breakeven point.Reaching the cash breakeven point is crucial for businesses, especially startups and small enterprises. It indicates that the business can sustain itself without relying on external financing. Once a company surpasses this point, it begins to generate positive cash flow, which is essential for growth and investment. Moreover, understanding the cash breakeven point allows businesses to set realistic sales targets and develop strategies to improve profitability.In conclusion, the cash breakeven point is a fundamental concept in financial management that helps businesses assess their operational efficiency. By calculating and monitoring this metric, companies can ensure they maintain adequate cash flow to support their operations. Whether you are a seasoned entrepreneur or just starting, familiarizing yourself with the cash breakeven point will empower you to make better financial decisions and drive your business towards success.

在商业世界中，理解财务指标对成功至关重要。每位企业家都应该熟悉的一个重要概念是现金盈亏平衡点。现金盈亏平衡点指的是公司销售水平，其现金流入等于现金流出。这意味着在这一点上，公司没有盈利，但也没有在现金流方面遭受任何损失。理解这一概念可以帮助企业就定价、成本管理和整体财务战略做出明智的决策。要理解现金盈亏平衡点的重要性，必须将其与会计盈亏平衡点区分开来。虽然会计盈亏平衡点考虑了所有成本，包括折旧等非现金支出，但现金盈亏平衡点仅关注现金交易。这一区别至关重要，因为它提供了公司流动性状况的更清晰图景。计算现金盈亏平衡点涉及识别固定成本和变动成本。固定成本是指不随生产或销售水平变化而变化的成本，例如租金、工资和公用事业费用。另一方面，变动成本则随着生产量的波动而变化，包括与制造产品直接相关的材料和劳动力。通过确定这些成本，企业可以建立其需要产生多少收入以覆盖现金支出。例如，考虑一家小面包店，其每月固定成本为2000美元，变动成本为每条面包5美元。如果面包店每条面包的售价为10美元，则每条面包的贡献利润为5美元（10美元售价 - 5美元变动成本）。为了找到现金盈亏平衡点，面包店将其总固定成本除以每单位的贡献利润：2000美元 / 5美元 = 400条面包。因此，面包店每月必须销售400条面包才能达到其现金盈亏平衡点。达到现金盈亏平衡点对企业至关重要，尤其是初创企业和小型企业。这表明企业能够自我维持，而不依赖外部融资。一旦公司超过这一点，它便开始产生正现金流，这对增长和投资至关重要。此外，了解现金盈亏平衡点使企业能够设定现实的销售目标并制定提高盈利能力的策略。总之，现金盈亏平衡点是财务管理中的一个基本概念，帮助企业评估其运营效率。通过计算和监控这一指标，公司可以确保维持足够的现金流以支持其运营。无论您是经验丰富的企业家还是刚刚起步，熟悉现金盈亏平衡点将使您能够做出更好的财务决策，并推动您的业务走向成功。