breakeven point

简明释义

损益点，损益分歧点

英英释义

例句

1.Understanding the breakeven point helps businesses set realistic sales targets.

理解盈亏平衡点有助于企业设定现实的销售目标。

2.To ensure sustainability, the startup needs to identify its breakeven point early in the business cycle.

为了确保可持续发展，初创企业需要在商业周期的早期确定其盈亏平衡点。

3.After analyzing the costs, the team calculated their breakeven point to be 1,000 units sold.

在分析成本后，团队计算出他们的盈亏平衡点是销售1000个单位。

4.Investors often look for businesses that can reach their breakeven point within the first year.

投资者通常寻找能够在第一年内达到盈亏平衡点的企业。

5.The company reached its breakeven point, meaning it covered all its costs but did not make a profit.

公司达到了盈亏平衡点，这意味着它覆盖了所有成本，但没有盈利。

作文

In the world of business and finance, understanding the concept of the breakeven point is crucial for entrepreneurs and managers alike. The breakeven point refers to the level of sales at which total revenues equal total costs, resulting in neither profit nor loss. This fundamental metric helps businesses determine how much they need to sell to cover their expenses, making it an essential aspect of financial planning and analysis.To illustrate this concept, let’s consider a small coffee shop. Suppose the fixed costs, such as rent, utilities, and salaries, amount to $5,000 per month. Additionally, the variable cost per cup of coffee sold, including ingredients and packaging, is $2. If the coffee shop sells each cup for $5, we can calculate the breakeven point.First, we need to determine the contribution margin per cup, which is the selling price minus the variable cost. In this case, it would be:Contribution Margin = Selling Price - Variable Cost = $5 - $2 = $3.Next, we calculate the breakeven point in terms of the number of cups sold by dividing the total fixed costs by the contribution margin:Breakeven Point (in cups) = Fixed Costs / Contribution Margin = $5,000 / $3 ≈ 1,667 cups.This means that the coffee shop must sell approximately 1,667 cups of coffee each month to cover its costs. Understanding the breakeven point allows the owner to set realistic sales targets and make informed decisions about pricing and cost control.Moreover, the breakeven point is not static; it can change with fluctuations in costs and pricing strategies. For instance, if the coffee shop decides to offer promotions or discounts, it may lower the selling price, which would increase the breakeven point. Conversely, if the shop finds ways to reduce fixed or variable costs, the breakeven point could decrease, allowing the business to achieve profitability more quickly.In addition to helping businesses understand their financial health, the breakeven point also plays a significant role in strategic planning. By analyzing the breakeven point, companies can assess the viability of new products or services. For example, if a company is considering launching a new product, it can calculate the breakeven point for that product to determine whether it is worth pursuing.Furthermore, the breakeven point can serve as a valuable tool for investors. Investors often look for companies that can efficiently manage their costs and achieve profitability. A clear understanding of the breakeven point can provide insights into a company's operational efficiency and financial stability.In conclusion, the breakeven point is a vital concept in business that helps owners and managers make informed decisions regarding pricing, cost management, and strategic planning. By understanding and calculating the breakeven point, businesses can set realistic goals, evaluate the feasibility of new initiatives, and ultimately work towards achieving profitability. Whether you are running a small coffee shop or managing a large corporation, grasping the significance of the breakeven point can lead to better financial outcomes and long-term success.

在商业和金融的世界中，理解“盈亏平衡点”的概念对于企业家和管理者来说至关重要。“盈亏平衡点”指的是总收入等于总成本的销售水平，在此情况下既不盈利也不亏损。这个基本指标帮助企业确定需要销售多少才能覆盖费用，因此它是财务规划和分析的重要方面。为了说明这一概念，我们来考虑一家小咖啡馆。假设固定成本（如租金、水电费和工资）每月总计为$5,000。此外，每杯咖啡的可变成本，包括原材料和包装，约为$2。如果咖啡馆每杯咖啡售价为$5，我们可以计算出“盈亏平衡点”。首先，我们需要确定每杯咖啡的贡献利润，即售价减去可变成本。在这种情况下，计算方式为：贡献利润 = 售价 - 可变成本 = $5 - $2 = $3。接下来，我们通过将总固定成本除以贡献利润来计算“盈亏平衡点”的销售杯数：盈亏平衡点（以杯数计）= 固定成本 / 贡献利润 = $5,000 / $3 ≈ 1,667杯。这意味着咖啡馆每月必须销售大约1,667杯咖啡才能覆盖其成本。理解“盈亏平衡点”使得店主能够设定现实的销售目标，并做出有关定价和成本控制的明智决策。此外，“盈亏平衡点”并不是静态的；它可能随着成本和定价策略的波动而变化。例如，如果咖啡馆决定提供促销或折扣，可能会降低售价，从而增加“盈亏平衡点”。相反，如果咖啡馆找到减少固定或可变成本的方法，“盈亏平衡点”可能会下降，使企业更快实现盈利。除了帮助企业了解其财务健康状况外，“盈亏平衡点”在战略规划中也发挥着重要作用。通过分析“盈亏平衡点”，公司可以评估新产品或服务的可行性。例如，如果一家公司考虑推出新产品，可以计算该产品的“盈亏平衡点”以判断是否值得追求。此外，“盈亏平衡点”还可以作为投资者的宝贵工具。投资者通常寻找能够有效管理成本并实现盈利的公司。清晰理解“盈亏平衡点”可以提供对公司运营效率和财务稳定性的洞察。总之，“盈亏平衡点”是商业中一个重要的概念，帮助所有者和管理者在定价、成本管理和战略规划方面做出明智的决策。通过理解和计算“盈亏平衡点”，企业可以设定现实的目标，评估新计划的可行性，最终朝着实现盈利的目标努力。无论您是经营一家小咖啡馆还是管理一家大型企业，掌握“盈亏平衡点”的重要性都可以带来更好的财务结果和长期成功。