breakeven point

简明释义

保本点

英英释义

例句

1.Understanding the breakeven point 盈亏平衡点 helps businesses make informed financial decisions.

理解盈亏平衡点有助于企业做出明智的财务决策.

2.To ensure profitability, it's crucial to identify the breakeven point 盈亏平衡点 before launching a new product.

为了确保盈利，在推出新产品之前识别盈亏平衡点是至关重要的.

3.After analyzing the costs, we determined that our breakeven point 盈亏平衡点 is $50,000 in revenue.

经过成本分析，我们确定我们的盈亏平衡点是50000美元的收入.

4.If we cut our production costs, we can lower our breakeven point 盈亏平衡点 significantly.

如果我们降低生产成本，我们可以显著降低我们的盈亏平衡点.

5.The company needs to sell 1,000 units to reach its breakeven point 盈亏平衡点.

公司需要销售1000个单位才能达到其盈亏平衡点.

作文

Understanding the concept of the breakeven point is crucial for any business owner or entrepreneur. The breakeven point refers to the moment when total revenues equal total costs, meaning there is no net loss or gain. This concept is fundamental in determining the viability of a business and in making informed financial decisions. For instance, if a company sells a product for $100 and incurs $70 in costs to produce it, the breakeven point would be reached after selling enough units to cover those costs. In this case, the company would need to sell at least 70 products to break even.The calculation of the breakeven point can be simplified using the formula: Breakeven Point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit).Fixed costs are expenses that do not change with the level of goods or services produced, such as rent and salaries. Variable costs, on the other hand, fluctuate with production volume, like materials and labor directly involved in creating the product.Once a business knows its breakeven point, it can set sales targets and pricing strategies more effectively. For example, if a restaurant understands that it needs to serve 200 meals a day to reach its breakeven point, it can adjust its marketing efforts to attract more customers or consider changing its menu prices.Moreover, analyzing the breakeven point helps in assessing the impact of changes in costs or pricing. If the variable costs increase due to a rise in ingredient prices, the breakeven point will also rise, indicating that the restaurant must now sell more meals to cover its expenses. Conversely, if the restaurant can reduce its fixed costs by negotiating a lower rent, the breakeven point will decrease, allowing for greater profitability at lower sales volumes.In addition to financial planning, the breakeven point serves as a motivational tool for businesses. Knowing how much they need to sell to avoid losses can drive teams to work harder and innovate ways to increase sales. It also provides a clear target for new employees, helping them understand the importance of their contributions to the company's overall performance.Furthermore, the breakeven point is not static; it can evolve with changes in the market or the business itself. Entrepreneurs must regularly reassess their breakeven point as conditions change. For instance, entering a new market or launching a new product line may alter fixed and variable costs, necessitating a recalculation of the breakeven point.In conclusion, the breakeven point is a vital metric for understanding business performance. It helps entrepreneurs make informed decisions regarding pricing, cost management, and sales strategies. By keeping a close eye on the breakeven point, businesses can navigate financial challenges more effectively and position themselves for long-term success. The ability to calculate and analyze the breakeven point equips business owners with the knowledge to steer their companies toward profitability, ensuring they can sustain operations and grow in competitive markets.

理解盈亏平衡点的概念对于任何企业主或创业者来说至关重要。盈亏平衡点是指总收入等于总成本的时刻，这意味着没有净损失或收益。这个概念对于确定企业的可行性和做出明智的财务决策至关重要。例如，如果一家公司以100美元的价格出售一种产品，而生产这种产品的成本为70美元，那么在销售足够的单位以覆盖这些成本后，就会达到盈亏平衡点。在这种情况下，公司需要至少出售70个产品才能实现盈亏平衡。盈亏平衡点的计算可以通过以下公式简化：盈亏平衡点（单位）= 固定成本 / (每单位售价 - 每单位变动成本)。固定成本是指不随商品或服务生产水平变化而变化的费用，例如租金和工资。另一方面，变动成本则随着生产量的波动而变化，例如直接参与产品制造的材料和劳动力。一旦企业知道其盈亏平衡点，就可以更有效地设定销售目标和定价策略。例如，如果一家餐厅了解到它需要每天提供200餐才能达到盈亏平衡点，那么它可以调整营销工作以吸引更多顾客，或者考虑改变菜单价格。此外，分析盈亏平衡点有助于评估成本或定价变化的影响。如果由于原材料价格上涨，变动成本增加，那么盈亏平衡点也会提高，这表明餐厅现在必须销售更多餐点才能覆盖其费用。相反，如果餐厅通过谈判降低租金来减少固定成本，那么盈亏平衡点将降低，使得在较低的销售量下也能获得更大的盈利。除了财务规划外，盈亏平衡点还作为企业的激励工具。了解他们需要销售多少才能避免损失，可以促使团队更加努力工作，并创新增加销售的方法。它还为新员工提供了明确的目标，帮助他们理解自己对公司整体业绩的重要贡献。此外，盈亏平衡点并不是静态的；它可能会随着市场或企业本身的变化而演变。企业家必须定期重新评估他们的盈亏平衡点，因为条件发生变化。例如，进入新市场或推出新产品线可能会改变固定和变动成本，从而需要重新计算盈亏平衡点。总之，盈亏平衡点是理解企业绩效的重要指标。它帮助企业家在定价、成本管理和销售策略方面做出明智的决策。通过密切关注盈亏平衡点，企业可以更有效地应对财务挑战，并为长期成功铺平道路。能够计算和分析盈亏平衡点使企业主具备了引导公司走向盈利的知识，确保他们能够持续运营并在竞争激烈的市场中发展。