chart for breakeven analysis

简明释义

损益两平分析图，损益平衡分析图

英英释义

例句

1.The finance team created a chart for breakeven analysis to determine the minimum sales needed to cover costs.

财务团队制作了一个盈亏平衡分析图表，以确定覆盖成本所需的最低销售额。

2.The chart for breakeven analysis showed that we would start making a profit after reaching 500 units sold.

该盈亏平衡分析图表显示，在销售达到500个单位后，我们将开始盈利。

3.The marketing department utilized the chart for breakeven analysis to strategize their promotional efforts.

市场部门利用盈亏平衡分析图表来制定他们的促销策略。

4.Using the chart for breakeven analysis, we can visualize the relationship between fixed costs and variable costs.

通过使用盈亏平衡分析图表，我们可以直观地看到固定成本和变动成本之间的关系。

5.In our meeting, we reviewed the chart for breakeven analysis to assess the project's viability.

在我们的会议中，我们审查了盈亏平衡分析图表以评估项目的可行性。

作文

Understanding the concept of a chart for breakeven analysis is crucial for anyone involved in business or finance. A breakeven analysis helps determine the point at which total revenues equal total costs, meaning there is neither profit nor loss. This analysis is particularly useful for new businesses or those launching a new product, as it provides insights into pricing strategies and cost management.A chart for breakeven analysis visually represents the relationship between costs, revenues, and profits over different levels of sales. The x-axis typically represents the number of units sold, while the y-axis shows dollars earned or spent. In this chart, you will find three critical lines: the total cost line, the total revenue line, and the breakeven point.The total cost line includes both fixed and variable costs. Fixed costs remain constant regardless of the number of units sold, such as rent and salaries. Variable costs fluctuate with production levels, such as materials and labor. Understanding these costs is essential because they directly impact the breakeven point.On the other hand, the total revenue line represents the income generated from sales. As sales increase, this line rises proportionally. The point where the total revenue line intersects with the total cost line indicates the breakeven point. At this point, the business covers all its costs but does not make a profit.To create an effective chart for breakeven analysis, one must gather accurate data regarding fixed and variable costs, as well as expected sales prices. Once this information is compiled, it can be plotted on the chart to visualize the breakeven point clearly. This visualization aids in understanding how changes in sales volume, pricing, or costs can affect profitability.For example, consider a company that sells handmade candles. The fixed costs, such as rent for the workshop and salaries for employees, amount to $2,000 per month. The variable cost per candle, including wax, wicks, and packaging, is $5, while the selling price is $15. By plotting this data on a chart for breakeven analysis, the company can see that it needs to sell a certain number of candles to cover its costs. If the breakeven point is 200 candles, selling more than this amount would lead to profit, while selling less would result in a loss.In conclusion, a chart for breakeven analysis is an invaluable tool for businesses to assess their financial health and make informed decisions. It enables entrepreneurs and managers to understand their cost structure, set realistic sales goals, and develop strategies to enhance profitability. By regularly updating this chart as costs and sales fluctuate, businesses can remain agile and responsive to market changes, ultimately leading to greater success and sustainability in their operations.

理解盈亏平衡分析图的概念对于任何参与商业或金融的人来说都是至关重要的。盈亏平衡分析帮助确定总收入等于总成本的点，这意味着没有利润也没有损失。这种分析对于新企业或推出新产品的企业尤为有用，因为它提供了有关定价策略和成本管理的见解。盈亏平衡分析图直观地表示了不同销售水平下成本、收入和利润之间的关系。x轴通常代表售出单位的数量，而y轴则显示所赚或支出的美元。在此图中，您将找到三条关键线：总成本线、总收入线和盈亏平衡点。总成本线包括固定成本和可变成本。固定成本在售出单位数量不变时保持不变，例如租金和工资。可变成本随着生产水平的变化而波动，例如材料和劳动力。理解这些成本至关重要，因为它们直接影响盈亏平衡点。另一方面，总收入线表示从销售中产生的收入。随着销售的增加，这条线成比例上升。总收入线与总成本线相交的点表示盈亏平衡点。在这一点上，企业覆盖了所有成本，但没有获得利润。要创建有效的盈亏平衡分析图，必须收集有关固定和可变成本以及预期销售价格的准确数据。一旦这些信息汇总，就可以在图表上绘制出来，以清晰地可视化盈亏平衡点。这种可视化有助于理解销售量、定价或成本的变化如何影响盈利能力。例如，考虑一家销售手工蜡烛的公司。每月的固定成本，如工作室的租金和员工的工资，总计为2000美元。每根蜡烛的可变成本，包括蜡、芯和包装，为5美元，而售价为15美元。通过在盈亏平衡分析图上绘制这些数据，公司可以看到需要售出一定数量的蜡烛才能覆盖其成本。如果盈亏平衡点是200根蜡烛，销售超过这个数量将导致盈利，而销售少于这个数量将导致亏损。总之，盈亏平衡分析图是企业评估财务健康状况和做出明智决策的重要工具。它使企业家和管理者能够理解其成本结构，设定现实的销售目标，并制定提高盈利能力的策略。通过定期更新该图表以应对成本和销售的波动，企业可以保持灵活性并快速响应市场变化，最终实现更大的成功和可持续发展。