breakeven units

简明释义

保本单位数

英英释义

例句

1.The manager explained how to calculate breakeven units 盈亏平衡单位 during the financial meeting.

经理在财务会议上解释了如何计算盈亏平衡单位。

2.Understanding breakeven units 盈亏平衡单位 is crucial for any startup to ensure sustainability.

理解盈亏平衡单位对于任何初创公司确保可持续性至关重要。

3.To cover all costs, the company needs to sell breakeven units 盈亏平衡单位 of its new product.

为了覆盖所有成本，公司需要销售盈亏平衡单位的新品。

4.After calculating expenses, we determined that our breakeven units 盈亏平衡单位 are 500.

在计算费用后，我们确定我们的盈亏平衡单位是500个。

5.If we can sell 600 units, we will exceed our breakeven units 盈亏平衡单位 and start making a profit.

如果我们能卖出600个单位，我们将超过我们的盈亏平衡单位，开始盈利。

作文

In the world of business, understanding financial concepts is crucial for success. One of these important concepts is the idea of breakeven units, which refers to the number of units that must be sold in order to cover all fixed and variable costs associated with production. When a company reaches its breakeven units, it means that the total revenue generated from sales equals the total costs incurred, resulting in neither profit nor loss. This concept is essential for businesses to determine their pricing strategies and overall financial health.To calculate breakeven units, one must first identify both fixed and variable costs. Fixed costs are expenses that do not change regardless of the production level, such as rent, salaries, and insurance. On the other hand, variable costs fluctuate with production volume, including materials and labor directly tied to manufacturing. Once these costs are established, the formula to find breakeven units is straightforward: Breakeven Units = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)This equation highlights how many units need to be sold at a given price to cover all costs. For instance, if a company has fixed costs of $10,000, sells its product for $50 each, and incurs $30 in variable costs per unit, the calculation would be:Breakeven Units = 10,000 / (50 - 30) = 10,000 / 20 = 500.Thus, the company must sell 500 units to break even.Understanding breakeven units is not just about reaching a point of zero profit; it also aids in making informed decisions regarding pricing, budgeting, and forecasting future sales. For example, if a business anticipates selling more than the breakeven amount, it can project profits and reinvest in growth opportunities. Conversely, if sales are expected to fall below this threshold, the company may need to reconsider its pricing strategy or reduce costs to avoid losses.Moreover, analyzing breakeven units helps businesses assess risk. Knowing the breakeven point allows companies to understand the minimum performance required to avoid financial distress, enabling them to prepare for downturns in sales or unexpected expenses. This is particularly vital in industries with seasonal fluctuations or where market conditions can change rapidly.In conclusion, the concept of breakeven units is a fundamental aspect of financial management in business. It serves as a benchmark for profitability and provides valuable insights into cost structure and pricing strategies. By calculating and analyzing breakeven units, businesses can make better strategic decisions, mitigate risks, and ultimately enhance their chances of long-term success. Understanding this concept not only empowers business owners but also equips them with the knowledge needed to navigate the complexities of the marketplace effectively.

在商业世界中，理解财务概念对成功至关重要。其中一个重要的概念是盈亏平衡单位，它指的是必须销售的单位数量，以覆盖与生产相关的所有固定和变动成本。当一家公司达到其盈亏平衡单位时，这意味着从销售中产生的总收入等于所发生的总成本，从而既没有利润也没有损失。这个概念对于企业确定定价策略和整体财务健康状况至关重要。要计算盈亏平衡单位，首先必须识别固定成本和变动成本。固定成本是无论生产水平如何都不会改变的费用，例如租金、工资和保险。另一方面，变动成本随着生产量的变化而波动，包括直接与制造相关的材料和劳动。一旦确定了这些成本，找到盈亏平衡单位的公式就很简单：盈亏平衡单位 = 固定成本 / (每单位售价 - 每单位变动成本)这个公式突出了在给定价格下需要销售多少单位才能覆盖所有成本。例如，如果一家公司有10,000美元的固定成本，以每个产品50美元的价格出售，并且每单位的变动成本为30美元，那么计算如下：盈亏平衡单位 = 10,000 / (50 - 30) = 10,000 / 20 = 500。因此，该公司必须销售500个单位才能达到盈亏平衡。理解盈亏平衡单位不仅仅是为了达到零利润的点；它还有助于做出有关定价、预算和未来销售预测的明智决策。例如，如果一家企业预计销售量将超过盈亏平衡点，它可以预测利润并重新投资于增长机会。相反，如果预计销售量会低于这一阈值，公司可能需要重新考虑其定价策略或降低成本，以避免亏损。此外，分析盈亏平衡单位有助于企业评估风险。了解盈亏平衡点使公司能够理解避免财务困境所需的最低业绩，从而使他们能够为销售下降或意外支出做好准备。这在季节性波动或市场条件可能迅速变化的行业中特别重要。总之，盈亏平衡单位的概念是商业财务管理的基本方面。它作为盈利能力的基准，并提供关于成本结构和定价策略的宝贵见解。通过计算和分析盈亏平衡单位，企业可以做出更好的战略决策，减轻风险，并最终提高长期成功的机会。理解这一概念不仅赋予企业主权力，还使他们具备有效应对市场复杂性的知识。