breakeven chart with variable costs at base

简明释义

变动成本为底保本图

英英释义

例句

1.The breakeven chart with variable costs at base revealed that we need to increase our sales volume significantly to achieve profitability.

这个以变动成本为基础的盈亏平衡图显示，我们需要显著增加销售量才能实现盈利。

2.During the financial meeting, the manager presented a breakeven chart with variable costs at base to illustrate how changes in pricing could affect profitability.

在财务会议上，经理展示了一个以变动成本为基础的盈亏平衡图，以说明价格变化如何影响盈利能力。

3.The financial analyst recommended creating a breakeven chart with variable costs at base to better understand the cost structure of the project.

财务分析师建议创建一个以变动成本为基础的盈亏平衡图，以更好地理解项目的成本结构。

4.To assess the financial viability of our new product line, we created a breakeven chart with variable costs at base, which helped us identify the minimum sales needed to cover costs.

为了评估我们新产品线的财务可行性，我们制作了一个以变动成本为基础的盈亏平衡图，这帮助我们确定了覆盖成本所需的最低销售额。

5.Using a breakeven chart with variable costs at base, the team was able to visualize the impact of fixed and variable costs on overall profitability.

通过使用一个以变动成本为基础的盈亏平衡图，团队能够直观地看到固定成本和变动成本对整体盈利能力的影响。

作文

In the world of business and finance, understanding the relationship between costs, revenues, and profits is crucial for making informed decisions. One of the essential tools that help visualize this relationship is the breakeven chart. A breakeven chart with variable costs at base serves as a graphical representation that allows businesses to identify the point at which total revenues equal total costs, meaning there is no profit or loss. This concept is vital for any entrepreneur or manager who aims to maintain profitability while managing expenses effectively.The breakeven point is determined by the intersection of total revenue and total cost lines on the chart. Total costs can be divided into fixed and variable costs. Fixed costs remain constant regardless of production levels, such as rent and salaries, while variable costs fluctuate with production volume, including materials and labor directly associated with manufacturing products.When we refer to a breakeven chart with variable costs at base, it emphasizes the importance of variable costs in determining the overall cost structure of a business. By placing variable costs at the base of the chart, it allows for a clearer visualization of how these costs impact the breakeven point. For instance, if a company increases its variable costs due to rising material prices, it will shift the breakeven point higher, meaning the company must sell more units to cover its costs.Understanding this dynamic is essential for pricing strategies. If a business knows its breakeven point and variable costs, it can set prices accordingly to ensure profitability. For example, if a company sells a product for $50 and its variable costs amount to $30, the contribution margin is $20. This margin contributes towards covering fixed costs and generating profit. However, if variable costs increase to $40, the contribution margin shrinks to $10, which could lead to financial challenges if sales do not increase proportionately.Moreover, the breakeven chart with variable costs at base also assists in scenario analysis. Business leaders can simulate different scenarios by adjusting variable costs, fixed costs, and sales prices to see how these changes affect the breakeven point. This capability is invaluable for strategic planning, as it helps identify potential risks and opportunities in the market.In conclusion, a breakeven chart with variable costs at base is a powerful tool for understanding the interplay between costs and revenues in a business. It provides clarity on how variable costs influence the breakeven point and overall profitability. By utilizing this chart, businesses can make better pricing decisions, conduct effective scenario analyses, and ultimately drive their success in a competitive marketplace. As companies continue to navigate the complexities of financial management, mastering the use of breakeven charts will undoubtedly enhance their strategic capabilities and operational effectiveness.

在商业和金融的世界中，理解成本、收入和利润之间的关系对于做出明智的决策至关重要。帮助可视化这种关系的基本工具之一是盈亏平衡图。盈亏平衡图与基础变动成本作为一种图形表示，允许企业识别总收入与总成本相等的点，这意味着没有利润或损失。这个概念对于任何希望在有效管理费用的同时保持盈利的企业家或经理来说都是至关重要的。盈亏平衡点由图表上总收入线和总成本线的交点确定。总成本可以分为固定成本和变动成本。固定成本无论生产水平如何都保持不变，例如租金和工资，而变动成本随着生产量的变化而波动，包括与制造产品直接相关的材料和劳动力。当我们提到盈亏平衡图与基础变动成本时，它强调了变动成本在确定企业整体成本结构中的重要性。通过将变动成本放在图表的基础上，可以更清晰地可视化这些成本如何影响盈亏平衡点。例如，如果一家公司由于原材料价格上涨而增加了变动成本，它将使盈亏平衡点上移，这意味着公司必须销售更多单位才能覆盖其成本。理解这种动态对于定价策略至关重要。如果企业知道其盈亏平衡点和变动成本，就可以相应地设定价格以确保盈利。例如，如果一家公司以50美元的价格出售一种产品，其变动成本为30美元，则贡献利润为20美元。这个利润贡献用于覆盖固定成本并产生利润。然而，如果变动成本增加到40美元，贡献利润缩小到10美元，如果销售额未能成比例增长，可能会导致财务挑战。此外，盈亏平衡图与基础变动成本还帮助进行情景分析。企业领导者可以通过调整变动成本、固定成本和销售价格来模拟不同的情景，以查看这些变化如何影响盈亏平衡点。这种能力对于战略规划来说是无价的，因为它有助于识别市场中的潜在风险和机会。总之，盈亏平衡图与基础变动成本是理解企业中成本和收入相互作用的强大工具。它清晰地展示了变动成本如何影响盈亏平衡点和整体盈利能力。通过利用这张图表，企业可以做出更好的定价决策，进行有效的情景分析，并最终推动其在竞争激烈的市场中的成功。随着公司继续应对财务管理的复杂性，掌握盈亏平衡图的使用无疑将增强其战略能力和运营效率。