break even point

简明释义

收支相抵点

英英释义

例句

1.In order to determine the break even point 盈亏平衡点, we must analyze fixed and variable costs.

为了确定盈亏平衡点 break even point，我们必须分析固定成本和变动成本。

2.The company needs to reach its break even point 盈亏平衡点 before it can start making a profit.

公司需要达到其盈亏平衡点 break even point，才能开始盈利。

3.Understanding the break even point 盈亏平衡点 helps businesses set realistic sales targets.

理解盈亏平衡点 break even point有助于企业设定现实的销售目标。

4.After calculating the break even point 盈亏平衡点, the manager decided to reduce expenses.

在计算了盈亏平衡点 break even point后，经理决定减少开支。

5.The break even point 盈亏平衡点 for this product is 1,000 units sold.

该产品的盈亏平衡点 break even point是销售1,000个单位。

作文

In the world of business and finance, understanding key concepts is crucial for success. One such concept is the break even point, which refers to the level of sales at which total revenues equal total costs. At this point, a business neither makes a profit nor incurs a loss. Understanding the break even point is essential for entrepreneurs and managers as it helps them determine the minimum sales needed to avoid losing money. To calculate the break even point, one must know both fixed and variable costs. Fixed costs are expenses that do not change regardless of the volume of goods or services produced, such as rent, salaries, and insurance. On the other hand, variable costs fluctuate with production levels, including materials and labor directly associated with manufacturing a product. The formula to find the break even point in units is: Break Even Point (units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit).For instance, if a company has fixed costs of $100,000, sells its product for $50 per unit, and incurs variable costs of $30 per unit, the calculation would be as follows:Break Even Point = 100,000 / (50 - 30) = 5,000 units.This means the company needs to sell 5,000 units to cover its costs. Understanding this number is vital for setting sales targets and pricing strategies. Moreover, the break even point can also be represented in terms of revenue rather than units. This is particularly useful for businesses that sell multiple products or services. To find the break even point in revenue, the formula is:Break Even Point (revenue) = Break Even Point (units) * Selling Price per Unit.Using the previous example, the break even point in revenue would be:5,000 units * $50 = $250,000.Knowing the break even point helps businesses make informed decisions about pricing, budgeting, and financial planning. It serves as a benchmark for measuring performance. If a company consistently sells above its break even point, it indicates healthy profitability, while sales below this threshold signal potential financial trouble. Additionally, the break even point can change over time due to various factors such as increased fixed costs, changes in variable costs, or shifts in selling prices. Therefore, businesses should regularly review and adjust their calculations to remain competitive and financially viable. In conclusion, the break even point is a fundamental concept in business that signifies the threshold for profitability. It provides critical insights into cost management and sales strategies. By mastering the break even point, business owners and managers can better navigate the complexities of their financial landscape and make strategic decisions that drive growth and sustainability.

在商业和金融的世界中，理解关键概念对成功至关重要。其中一个概念是盈亏平衡点，它指的是总收入等于总成本的销售水平。在这一点上，企业既不盈利也不亏损。了解盈亏平衡点对企业家和管理者至关重要，因为它帮助他们确定避免亏损所需的最低销售额。要计算盈亏平衡点，必须知道固定成本和可变成本。固定成本是指无论生产的商品或服务数量如何都不会改变的费用，例如租金、工资和保险。另一方面，可变成本则随着生产水平的变化而波动，包括与制造产品直接相关的材料和劳动力。找到单位的盈亏平衡点的公式是：盈亏平衡点（单位）= 固定成本 / （每单位售价 - 每单位可变成本）。例如，如果一家公司有10万美元的固定成本，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，则计算如下：盈亏平衡点 = 100,000 / (50 - 30) = 5,000单位。这意味着公司需要销售5,000单位才能覆盖其成本。了解这个数字对于设定销售目标和定价策略至关重要。此外，盈亏平衡点也可以用收入来表示，而不是单位。这对于销售多种产品或服务的企业尤其有用。找出盈亏平衡点的收入公式是：盈亏平衡点（收入）= 盈亏平衡点（单位）* 每单位售价。使用之前的例子，盈亏平衡点的收入将是：5,000单位 * $50 = $250,000。了解盈亏平衡点帮助企业做出明智的定价、预算和财务规划决策。它作为衡量业绩的基准。如果一家公司持续销售超过其盈亏平衡点，这表明盈利能力良好，而低于这一阈值的销售则表明可能的财务问题。此外，盈亏平衡点可能会因固定成本增加、可变成本变化或售价波动等各种因素而随时间变化。因此，企业应定期审查和调整其计算，以保持竞争力和财务可行性。总之，盈亏平衡点是商业中的一个基本概念，标志着盈利的门槛。它提供了有关成本管理和销售策略的关键见解。通过掌握盈亏平衡点，企业主和管理者可以更好地驾驭财务环境的复杂性，并做出推动增长和可持续发展的战略决策。