breakeven computation

简明释义

损益两平计算，损益平衡计算

英英释义

例句

1.She presented her breakeven computation to the investors to justify the funding request.

她向投资者展示了她的盈亏平衡计算以证明资金请求的合理性。

2.The breakeven computation showed that we would start making a profit after selling 500 units.

该盈亏平衡计算显示，我们在销售500个单位后会开始盈利。

3.Before launching the product, we need to finalize our breakeven computation.

在推出产品之前，我们需要最终确定我们的盈亏平衡计算。

4.Understanding the breakeven computation is crucial for new business owners.

理解盈亏平衡计算对新企业主至关重要。

5.The finance team conducted a breakeven computation to determine the minimum sales needed to cover costs.

财务团队进行了盈亏平衡计算以确定覆盖成本所需的最低销售额。

作文

In the world of business, understanding financial metrics is crucial for success. One important concept that every entrepreneur and manager should grasp is the idea of breakeven computation. The term breakeven computation refers to the calculation used to determine the point at which total revenues equal total costs, resulting in neither profit nor loss. This analysis is essential for businesses to assess their financial viability and make informed decisions regarding pricing, production levels, and investment strategies.To perform a breakeven computation, one needs to identify fixed and variable costs associated with the business. 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 raw materials and direct labor. By understanding these costs, businesses can calculate the breakeven point, which is the number of units they need to sell to cover all their expenses.The formula for calculating the breakeven point is relatively straightforward. It can be expressed as: Breakeven Point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit). This formula allows businesses to determine how many products they need to sell before they start making a profit. For instance, if a company has fixed costs of $50,000, sells its product for $25 per unit, and incurs variable costs of $10 per unit, the breakeven point would be calculated as follows:Breakeven Point = $50,000 / ($25 - $10) = $50,000 / $15 = 3,333.33 units.This means the company must sell approximately 3,334 units to break even. Understanding this metric helps businesses set realistic sales targets and strategize their operations accordingly.Moreover, breakeven computation is not just a one-time analysis; it is an ongoing process that requires regular review. Market conditions, cost structures, and pricing strategies can change over time, affecting the breakeven point. Therefore, businesses must continuously monitor their financial performance and adjust their calculations as necessary. This adaptability is key to maintaining profitability and ensuring long-term sustainability.In addition to helping businesses understand their financial health, breakeven computation can also be a valuable tool for investors and stakeholders. It provides insights into the risk associated with a particular venture. A higher breakeven point may indicate that a business faces greater financial risk, while a lower breakeven point may suggest a more stable operation. Investors often look at these calculations when deciding where to allocate their resources, as they want to minimize risk and maximize returns.In conclusion, mastering the concept of breakeven computation is essential for anyone involved in business management. It plays a critical role in financial planning and decision-making, allowing companies to understand their cost structures, set sales targets, and evaluate their financial risk. By regularly performing and updating these computations, businesses can navigate the complexities of the market and position themselves for success. Ultimately, the ability to accurately compute the breakeven point empowers entrepreneurs and managers to make strategic choices that drive growth and profitability in their organizations.

在商业世界中，理解财务指标对成功至关重要。每位企业家和管理者都应该掌握的一个重要概念是盈亏平衡计算。术语breakeven computation指的是用于确定总收入等于总成本的计算，从而导致既不盈利也不亏损的点。这种分析对于企业评估其财务可行性以及就定价、生产水平和投资策略做出明智决策至关重要。要进行breakeven computation，需要识别与业务相关的固定成本和变动成本。固定成本是指与生产或销售水平无关的费用，例如租金、工资和保险。另一方面，变动成本会随着生产量的变化而波动，包括原材料和直接劳动。通过了解这些成本，企业可以计算盈亏平衡点，也就是它们需要销售的单位数量，以覆盖所有费用。计算盈亏平衡点的公式相对简单。可以表示为：盈亏平衡点（单位）= 固定成本 / （每单位售价 - 每单位变动成本）。这个公式使企业能够确定他们需要销售多少产品才能开始盈利。例如，如果一家公司有$50,000的固定成本，每个产品售价为$25，且每单位变动成本为$10，则盈亏平衡点的计算如下：盈亏平衡点 = $50,000 / ($25 - $10) = $50,000 / $15 = 3,333.33单位。这意味着该公司必须销售大约3,334个单位才能达到盈亏平衡。理解这一指标帮助企业设定现实的销售目标，并相应地制定运营策略。此外，breakeven computation不仅仅是一次性的分析；它是一个需要定期审查的持续过程。市场条件、成本结构和定价策略可能会随着时间的推移而变化，从而影响盈亏平衡点。因此，企业必须不断监测其财务表现，并根据需要调整其计算。这种适应能力是保持盈利能力和确保长期可持续发展的关键。除了帮助企业了解其财务健康状况外，breakeven computation还可以成为投资者和利益相关者的有价值工具。它提供了有关特定风险的洞察。更高的盈亏平衡点可能表明企业面临更大的财务风险，而较低的盈亏平衡点可能表明更稳定的操作。投资者在决定将资源分配到哪里时，通常会查看这些计算，因为他们希望最小化风险并最大化回报。总之，掌握breakeven computation的概念对于任何参与商业管理的人来说都是必不可少的。它在财务规划和决策中发挥着关键作用，使公司能够理解其成本结构、设定销售目标并评估其财务风险。通过定期执行和更新这些计算，企业可以驾驭市场的复杂性，并为成功铺平道路。最终，准确计算盈亏平衡点的能力使企业家和管理者能够做出推动其组织增长和盈利能力的战略选择。