break-even volume

简明释义

收支平衡的产量

英英释义

例句

1.Understanding the break-even volume helps businesses make informed pricing decisions.

理解盈亏平衡销售量帮助企业做出明智的定价决策。

2.The manager presented the break-even volume during the meeting to show how many sales were necessary to avoid losses.

经理在会议上展示了盈亏平衡销售量，以说明避免亏损所需的销售数量。

3.The company calculated its break-even volume to determine how many units it needs to sell to cover its costs.

公司计算了它的盈亏平衡销售量以确定需要销售多少单位才能覆盖成本。

4.When launching a new service, it's crucial to estimate the break-even volume to ensure profitability.

在推出新服务时，估算盈亏平衡销售量以确保盈利至关重要。

5.After analyzing the market, they found that the break-even volume for the new product was 5,000 units.

经过市场分析，他们发现新产品的盈亏平衡销售量是5000个单位。

作文

In the world of business, understanding financial metrics is crucial for making informed decisions. One such important metric is the break-even volume, which refers to the number of units a company needs to sell in order to cover its costs without making a profit or incurring a loss. This concept is fundamental for entrepreneurs and managers alike, as it helps them determine the viability of their products and pricing strategies.To illustrate the importance of break-even volume, let’s consider a hypothetical company that manufactures custom t-shirts. The fixed costs associated with running the business, such as rent, salaries, and equipment, amount to $10,000 per month. Additionally, the variable cost of producing each t-shirt, including materials and labor, is $5. If the company sells each t-shirt for $15, we can calculate the break-even volume.The formula for calculating break-even volume is:Break-even Volume = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)Using this formula, we can substitute the values:Break-even Volume = $10,000 / ($15 - $5) = $10,000 / $10 = 1,000 units.This means that the company must sell 1,000 t-shirts each month to break even. If they sell fewer than 1,000 t-shirts, they will incur a loss; if they sell more, they will start generating profit. Therefore, understanding the break-even volume is essential for setting sales targets and evaluating the financial health of the business.Moreover, knowing the break-even volume allows businesses to make strategic decisions regarding pricing and marketing. For instance, if the company decides to run a promotional discount, they must consider how this affects their break-even volume. If the selling price decreases, the company will need to sell more units to cover the same fixed costs.Another aspect to consider is the impact of changes in fixed and variable costs on the break-even volume. If the company invests in new technology that increases fixed costs to $15,000 but reduces variable costs to $4 per unit, the new break-even volume would be:Break-even Volume = $15,000 / ($15 - $4) = $15,000 / $11 ≈ 1,364 units.This illustrates how fluctuations in costs can significantly alter the break-even volume, affecting the overall profitability of the business. It emphasizes the need for continuous monitoring of costs and sales performance.In conclusion, the concept of break-even volume is an essential tool for any business owner or manager. It provides valuable insights into the relationship between costs, sales, and profits, enabling better decision-making. By understanding how to calculate and interpret break-even volume, businesses can set realistic sales goals, adjust pricing strategies, and ultimately enhance their financial performance. Whether launching a new product or evaluating an existing one, knowing the break-even volume is key to achieving long-term success in the competitive business landscape.

在商业世界中，理解财务指标对于做出明智的决策至关重要。其中一个重要的指标是盈亏平衡销量，它指的是公司需要销售的单位数量，以便覆盖其成本而不盈利或亏损。这个概念对于企业家和管理者来说都是基础，因为它帮助他们确定产品和定价策略的可行性。为了说明盈亏平衡销量的重要性，让我们考虑一个假设的公司，该公司生产定制T恤。与经营业务相关的固定成本，如租金、工资和设备，每月总计为10,000美元。此外，生产每件T恤的可变成本，包括材料和劳动力，为5美元。如果该公司以15美元的价格出售每件T恤，我们可以计算盈亏平衡销量。计算盈亏平衡销量的公式为：盈亏平衡销量 = 固定成本 / (每单位售价 - 每单位可变成本)使用这个公式，我们可以代入数值：盈亏平衡销量 = 10,000美元 / (15美元 - 5美元) = 10,000美元 / 10美元 = 1,000单位。这意味着该公司每月必须销售1,000件T恤才能达到盈亏平衡。如果他们销售少于1,000件T恤，他们将遭受损失；如果他们销售更多，他们将开始产生利润。因此，了解盈亏平衡销量对于设置销售目标和评估企业的财务健康状况至关重要。此外，了解盈亏平衡销量使企业能够就定价和营销做出战略决策。例如，如果公司决定进行促销折扣，他们必须考虑这对盈亏平衡销量的影响。如果售价降低，公司将需要销售更多单位以覆盖相同的固定成本。另一个需要考虑的方面是固定成本和可变成本变化对盈亏平衡销量的影响。如果公司投资新技术，使固定成本增加到15,000美元，但将可变成本降低到每单位4美元，则新的盈亏平衡销量为：盈亏平衡销量 = 15,000美元 / (15美元 - 4美元) = 15,000美元 / 11美元 ≈ 1,364单位。这说明成本波动如何显著改变盈亏平衡销量，影响企业的整体盈利能力。它强调了持续监控成本和销售业绩的必要性。总之，盈亏平衡销量的概念是任何企业主或管理者必不可少的工具。它提供了有关成本、销售和利润之间关系的宝贵见解，使得更好的决策成为可能。通过了解如何计算和解释盈亏平衡销量，企业可以设定现实的销售目标，调整定价策略，最终提升财务表现。无论是推出新产品还是评估现有产品，了解盈亏平衡销量是实现长期成功的关键。