breakeven analysis

简明释义

损益两平分析，损益平衡分析

英英释义

例句

1.The breakeven analysis showed that the business would need to increase sales by 20% to become profitable.

这项盈亏平衡分析显示，企业需要将销售额提高20%才能实现盈利。

2.By performing a breakeven analysis, the company was able to set realistic sales targets for the upcoming quarter.

通过进行盈亏平衡分析，公司能够为即将到来的季度设定现实的销售目标。

3.Investors often look at the breakeven analysis before funding a startup to assess its financial viability.

投资者通常在为初创公司提供资金之前查看盈亏平衡分析以评估其财务可行性。

4.Before launching the new product, the team conducted a breakeven analysis to determine how many units needed to be sold to cover costs.

在推出新产品之前，团队进行了盈亏平衡分析以确定需要销售多少单位才能覆盖成本。

5.A detailed breakeven analysis can help businesses identify fixed and variable costs more clearly.

详细的盈亏平衡分析可以帮助企业更清晰地识别固定成本和变动成本。

作文

In the world of business and finance, understanding the concept of breakeven analysis is crucial for making informed decisions. Breakeven analysis refers to the process of determining the point at which total revenues equal total costs, meaning that a business neither makes a profit nor incurs a loss. This analysis is essential for entrepreneurs and managers as it provides valuable insights into pricing strategies, cost management, and financial planning.To conduct a breakeven analysis, one must first identify fixed and variable costs. Fixed costs are expenses that do not change with the level of production or sales, such as rent, salaries, and insurance. On the other hand, variable costs fluctuate with production volume, including materials and labor directly involved in manufacturing a product. Once these costs are categorized, the next step is to calculate the contribution margin, which is the difference between sales revenue and variable costs. The contribution margin helps in understanding how much each unit sold contributes to covering fixed costs and generating profit.The formula for calculating the breakeven point in units is: Breakeven Point (units) = Fixed Costs / Contribution Margin per Unit.For example, if a company has fixed costs of $50,000 and a contribution margin of $10 per unit, the breakeven point would be 5,000 units. This means the company needs to sell 5,000 units to cover all its costs. Any sales beyond this point would contribute to profit.Understanding the breakeven analysis also aids in setting prices for products or services. By knowing the breakeven point, businesses can determine the minimum price they need to charge to avoid losses. Additionally, this analysis can help in evaluating the impact of changes in costs or sales volume on profitability. For instance, if the cost of raw materials increases, the contribution margin decreases, leading to a higher breakeven point. This information is vital for strategic planning and decision-making, as it allows businesses to adjust their operations accordingly.Moreover, breakeven analysis is not only applicable to product-based companies but also to service-oriented businesses. Service providers can use this analysis to understand how many hours of service they need to sell to cover their costs and achieve profitability. This flexibility makes breakeven analysis a versatile tool in various industries.In conclusion, breakeven analysis is an indispensable part of financial management that helps businesses assess their profitability and make strategic decisions. By understanding the relationship between costs, sales volume, and profits, entrepreneurs and managers can navigate their organizations towards financial stability and growth. Whether launching a new product, adjusting prices, or planning for expansion, breakeven analysis provides the necessary framework for sound financial decision-making. Therefore, mastering this concept is essential for anyone involved in business operations and financial planning.

在商业和金融的世界中，理解盈亏平衡分析的概念对做出明智的决策至关重要。盈亏平衡分析是指确定总收入与总成本相等的点，这意味着企业既不盈利也不亏损。这种分析对于企业家和管理者来说是必不可少的，因为它提供了关于定价策略、成本管理和财务规划的宝贵见解。进行盈亏平衡分析的第一步是识别固定成本和变动成本。固定成本是指不随生产或销售水平变化的费用，如租金、工资和保险。另一方面，变动成本则随着生产量的波动而变化，包括直接参与产品制造的材料和劳动力。一旦这些成本被分类，下一步就是计算贡献边际，即销售收入与变动成本之间的差额。贡献边际有助于了解每个销售单位在覆盖固定成本和产生利润方面的贡献。计算盈亏平衡点的公式是：盈亏平衡点（单位）= 固定成本 / 每单位贡献边际。例如，如果一家公司固定成本为50,000美元，贡献边际为每单位10美元，则盈亏平衡点为5,000单位。这意味着公司需要销售5,000单位才能覆盖所有成本。超出这一点的任何销售都将贡献于利润。理解盈亏平衡分析还有助于为产品或服务定价。通过了解盈亏平衡点，企业可以确定避免亏损所需收取的最低价格。此外，这种分析还可以帮助评估成本或销售量变化对盈利能力的影响。例如，如果原材料成本增加，贡献边际下降，导致盈亏平衡点上升。这些信息对于战略规划和决策至关重要，因为它使企业能够相应地调整其运营。此外，盈亏平衡分析不仅适用于以产品为基础的公司，也适用于以服务为导向的企业。服务提供商可以使用这种分析来了解他们需要销售多少小时的服务才能覆盖成本并实现盈利。这种灵活性使得盈亏平衡分析在各个行业中成为一种多功能工具。总之，盈亏平衡分析是财务管理中不可或缺的一部分，帮助企业评估其盈利能力并做出战略决策。通过理解成本、销售量和利润之间的关系，企业家和管理者可以引导他们的组织走向财务稳定和增长。无论是推出新产品、调整价格还是计划扩展，盈亏平衡分析都提供了健全财务决策所需的框架。因此，掌握这一概念对于任何参与商业运营和财务规划的人来说都是至关重要的。