breakeven point

简明释义

盈亏分界点,盈亏均衡点,盈亏临界点,盈亏平衡点

英英释义

例句

1.To determine the breakeven point 盈亏平衡点, you need to calculate fixed and variable costs.

要确定盈亏平衡点，你需要计算固定成本和变动成本。

2.The company reached its breakeven point 盈亏平衡点 after six months of operation.

公司在运营六个月后达到了它的盈亏平衡点。

3.The breakeven point 盈亏平衡点 for this product is 500 units sold.

这个产品的盈亏平衡点是销售500个单位。

4.Knowing your breakeven point 盈亏平衡点 helps in setting sales targets.

了解你的盈亏平衡点有助于设定销售目标。

5.Investors often look for the breakeven point 盈亏平衡点 before committing funds.

投资者通常会在投入资金之前寻找盈亏平衡点。

作文

The concept of the breakeven point is crucial in both business and personal finance. It represents the level of sales or revenue at which total costs and total revenues are equal, meaning that there is no net loss or gain. Understanding the breakeven point helps businesses and individuals make informed decisions regarding pricing, budgeting, and investment strategies.To illustrate, consider a small coffee shop that has fixed monthly costs, such as rent and salaries, amounting to $5,000. Additionally, the variable cost for each cup of coffee sold is $2, while the selling price is $5. To find the breakeven point, we first need to determine how many cups of coffee must be sold to cover all costs.The formula for calculating the breakeven point in units is:\[ \text{Breakeven Point (units)} = \frac{\text{Fixed Costs}}{\text{Selling Price per Unit} - \text{Variable Cost per Unit}} \]Plugging in the numbers:\[ \text{Breakeven Point (units)} = \frac{5000}{5 - 2} = \frac{5000}{3} \approx 1667 \text{ cups} \]This means the coffee shop must sell approximately 1,667 cups of coffee in a month to reach its breakeven point. If they sell fewer than this amount, they will incur losses, while selling more will result in profits.Understanding the breakeven point is not only beneficial for businesses but also for individuals managing their finances. For instance, when planning a personal budget, one might calculate the breakeven point for their expenses and income. If an individual knows their monthly expenses total $3,000 and their income fluctuates, they can determine the minimum income required to avoid debt.Moreover, the breakeven point can also help in evaluating the viability of new products or services. Before launching a new item, businesses can assess how many units they need to sell to cover the costs of production and marketing. This analysis can guide them in setting competitive prices and determining whether the product aligns with their overall business strategy.In conclusion, the breakeven point is a fundamental concept that plays a significant role in financial planning and decision-making. By understanding where the breakeven point lies, both businesses and individuals can strategize effectively to ensure financial stability and success. Whether it’s running a coffee shop or managing personal finances, recognizing the importance of the breakeven point is essential for achieving economic goals and avoiding potential pitfalls.

“盈亏平衡点”的概念在商业和个人财务中至关重要。它代表了销售或收入的水平，在该水平上，总成本与总收入相等，这意味着没有净损失或收益。理解“盈亏平衡点”有助于企业和个人就定价、预算和投资策略做出明智的决策。以一家小咖啡店为例，它的固定月成本（如租金和薪水）为5000美元。此外，每杯咖啡的变动成本为2美元，而售价为5美元。要找到“盈亏平衡点”，我们首先需要确定必须销售多少杯咖啡才能覆盖所有成本。计算“盈亏平衡点”的单位公式为：\[ \text{盈亏平衡点（单位）} = \frac{\text{固定成本}}{\text{每单位售价} - \text{每单位变动成本}} \]将数字代入：\[ \text{盈亏平衡点（单位）} = \frac{5000}{5 - 2} = \frac{5000}{3} \approx 1667 \text{杯} \]这意味着咖啡店必须在一个月内销售大约1667杯咖啡才能达到其“盈亏平衡点”。如果他们销售少于这个数量，他们将遭受损失，而销售更多则会带来利润。理解“盈亏平衡点”不仅对企业有益，对管理个人财务的个人也是如此。例如，在规划个人预算时，可以计算支出和收入的“盈亏平衡点”。如果一个人知道他们的月支出总计3000美元，而收入波动，他们可以确定避免债务所需的最低收入。此外，“盈亏平衡点”还可以帮助评估新产品或服务的可行性。在推出新产品之前，企业可以评估需要销售多少单位才能覆盖生产和营销成本。这种分析可以指导他们制定具有竞争力的价格，并确定该产品是否符合其整体商业战略。总之，“盈亏平衡点”是一个基本概念，在财务规划和决策中发挥着重要作用。通过了解“盈亏平衡点”在哪里，企业和个人都可以有效地制定战略，以确保财务稳定和成功。无论是经营咖啡店还是管理个人财务，认识到“盈亏平衡点”的重要性对于实现经济目标和避免潜在陷阱至关重要。