ratio of breakeven sales to actual sales

简明释义

保本销售额对实际销售额比率

英英释义

例句

1.During the meeting, the manager presented the ratio of breakeven sales to actual sales to illustrate the company's current performance.

在会议上，经理展示了盈亏平衡销售额与实际销售额的比率以说明公司的当前表现。

2.The company's financial report highlighted the ratio of breakeven sales to actual sales, indicating how close they are to profitability.

公司的财务报告强调了盈亏平衡销售额与实际销售额的比率，表明他们距离盈利有多近。

3.Investors often look at the ratio of breakeven sales to actual sales to assess the risk of a business.

投资者通常会关注盈亏平衡销售额与实际销售额的比率来评估企业的风险。

4.To improve profitability, the team is focusing on reducing the ratio of breakeven sales to actual sales through cost-cutting measures.

为了提高盈利能力，团队专注于通过削减成本措施来降低盈亏平衡销售额与实际销售额的比率。

5.A high ratio of breakeven sales to actual sales can signal potential financial trouble for a company.

较高的盈亏平衡销售额与实际销售额的比率可能表明公司面临潜在的财务问题。

作文

Understanding the financial health of a business is crucial for its success, and one of the key metrics used in this analysis is the ratio of breakeven sales to actual sales. This ratio helps businesses determine how well they are performing relative to their breakeven point, which is the level of sales at which total revenues equal total costs, resulting in neither profit nor loss. By analyzing this ratio, companies can gain insights into their operational efficiency and make informed decisions about pricing, production, and marketing strategies.To grasp the significance of the ratio of breakeven sales to actual sales, we first need to understand what breakeven sales are. Breakeven sales refer to the minimum amount of revenue needed to cover all fixed and variable costs associated with running a business. It is a critical threshold that every business must aim to surpass to achieve profitability. When a company's actual sales exceed its breakeven sales, it starts generating profit, while sales below this point indicate a loss.The ratio of breakeven sales to actual sales is calculated by dividing the breakeven sales figure by the actual sales figure. For example, if a company has breakeven sales of $100,000 and actual sales of $150,000, the ratio would be 0.67 (or 67%). This means that the company is performing well, as its actual sales are significantly higher than its breakeven point. Conversely, if the actual sales were only $80,000, the ratio would be 1.25 (or 125%), indicating that the company is not covering its costs and is operating at a loss.This ratio is particularly useful for businesses when setting sales targets and evaluating performance over time. A lower ratio indicates that a company is more profitable, as it suggests that a smaller percentage of sales is needed to cover costs. On the other hand, a higher ratio can signal potential financial trouble, prompting management to investigate areas where expenses can be reduced or sales can be increased.Moreover, the ratio of breakeven sales to actual sales can serve as a benchmark for future growth. Businesses can track changes in this ratio over time to assess whether their profitability is improving or declining. If the ratio is decreasing, it may indicate that the company is becoming more efficient in managing its costs or increasing its sales volume. Conversely, if the ratio is increasing, it could suggest that the company is facing challenges that need to be addressed.In conclusion, the ratio of breakeven sales to actual sales is an essential metric for evaluating a company's financial performance. By understanding and monitoring this ratio, businesses can make strategic decisions that enhance their profitability. Whether it's through adjusting pricing strategies, optimizing operational efficiencies, or implementing effective marketing campaigns, being aware of this ratio enables companies to navigate the complexities of the market and work towards sustained growth and success.

理解企业的财务状况对其成功至关重要，而在这种分析中使用的一个关键指标是盈亏平衡销售额与实际销售额的比率。这个比率帮助企业确定它们相对于盈亏平衡点的表现情况，盈亏平衡点是指总收入等于总成本的销售水平，从而不会产生利润或损失。通过分析这个比率，公司可以深入了解其运营效率，并就定价、生产和营销策略做出明智的决策。要理解盈亏平衡销售额与实际销售额的比率的重要性，我们首先需要了解什么是盈亏平衡销售额。盈亏平衡销售额是指覆盖与经营企业相关的所有固定和变动成本所需的最低收入。这是每个企业必须超越的关键门槛，以实现盈利。当公司的实际销售超过其盈亏平衡销售额时，它开始产生利润，而低于这一点的销售则表明存在损失。盈亏平衡销售额与实际销售额的比率是通过将盈亏平衡销售额数字除以实际销售额数字来计算的。例如，如果一家公司盈亏平衡销售额为100,000美元，实际销售额为150,000美元，则比率为0.67（或67%）。这意味着该公司表现良好，因为其实际销售显著高于盈亏平衡点。相反，如果实际销售额仅为80,000美元，则比率为1.25（或125%），表明该公司未能覆盖其成本，正在亏损。这个比率对企业在设定销售目标和评估绩效方面尤其有用。较低的比率表明公司更具盈利能力，因为这表明覆盖成本所需的销售比例较小。另一方面，较高的比率可能预示潜在的财务问题，促使管理层调查可以减少费用或增加销售的领域。此外，盈亏平衡销售额与实际销售额的比率可以作为未来增长的基准。企业可以跟踪这一比率随时间的变化，以评估其盈利能力是改善还是下降。如果比率在下降，这可能表明公司在管理成本或增加销售量方面变得更加高效。相反，如果比率在上升，这可能表明公司面临需要解决的挑战。总之，盈亏平衡销售额与实际销售额的比率是评估公司财务表现的重要指标。通过理解和监测这一比率，企业可以做出增强盈利能力的战略决策。无论是通过调整定价策略、优化运营效率，还是实施有效的营销活动，意识到这一比率使公司能够驾驭市场的复杂性，朝着持续增长和成功的方向努力。