breakeven model

简明释义

损益两平模式，损益平衡模型

英英释义

例句

1.The company used a breakeven model to determine the minimum sales needed to cover costs.

公司使用了一个盈亏平衡模型来确定覆盖成本所需的最低销售额。

2.By analyzing the breakeven model, we found that reducing fixed costs could improve profitability.

通过分析盈亏平衡模型，我们发现降低固定成本可以提高盈利能力。

3.The breakeven model helped the team set realistic sales targets for the upcoming quarter.

这个盈亏平衡模型帮助团队为即将到来的季度设定了现实的销售目标。

4.Investors often look at the breakeven model to evaluate the financial health of a startup.

投资者通常会查看盈亏平衡模型来评估初创公司的财务健康状况。

5.Using the breakeven model, the manager was able to justify the new pricing strategy.

利用盈亏平衡模型，经理能够为新的定价策略提供合理依据。

作文

The concept of a breakeven model is crucial for any business looking to understand its financial viability. At its core, a breakeven model is a financial calculation that helps businesses determine the point at which total revenues equal total costs. This point, known as the breakeven point, is essential for decision-making and strategic planning. Understanding this model allows entrepreneurs and managers to assess how many units of a product need to be sold to cover all expenses, thereby avoiding losses.To illustrate the importance of a breakeven model, consider a small coffee shop. The owner needs to know how many cups of coffee must be sold each day to cover rent, utilities, employee wages, and other operational costs. By applying a breakeven model, the owner can calculate the breakeven point based on fixed costs (costs that do not change with the level of output, such as rent) and variable costs (costs that vary with production volume, such as coffee beans and milk).For example, if the fixed costs amount to $2,000 per month and the variable cost per cup of coffee is $1, while selling each cup for $4, the breakeven model would help the owner determine how many cups need to be sold to break even. The formula for the breakeven point in units is:Breakeven Point (Units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)In this case, it would be:Breakeven Point = $2,000 / ($4 - $1) = $2,000 / $3 ≈ 667 cups.Therefore, the coffee shop needs to sell approximately 667 cups of coffee each month to cover all costs. Understanding this breakeven model empowers the owner to make informed decisions about pricing, marketing strategies, and inventory management.Moreover, a breakeven model can also provide insights into profitability. Once the breakeven point is surpassed, every additional unit sold contributes to profit. This knowledge can motivate business owners to pursue growth opportunities, such as expanding product offerings or increasing marketing efforts to attract more customers.Additionally, the breakeven model can be adapted to various scenarios beyond simple product sales. For instance, it can be applied to service-based businesses or projects within larger corporations. By analyzing fixed and variable costs in these contexts, managers can make better financial forecasts and resource allocations.In conclusion, the breakeven model is an invaluable tool for businesses of all sizes. It not only aids in understanding when a business will become profitable but also serves as a foundation for strategic planning and financial management. By utilizing this model, entrepreneurs can better navigate the complexities of running a business, ensuring they remain sustainable and competitive in their respective markets. As the business landscape continues to evolve, the ability to analyze and apply a breakeven model will remain a vital skill for success in the entrepreneurial world.

‘盈亏平衡模型’的概念对于任何希望了解其财务可行性的企业都至关重要。基本上，‘盈亏平衡模型’是一种财务计算，帮助企业确定总收入等于总成本的点。这个点被称为盈亏平衡点，对于决策和战略规划至关重要。理解这个模型使企业家和管理者能够评估需要销售多少单位产品才能覆盖所有费用，从而避免亏损。为了说明‘盈亏平衡模型’的重要性，考虑一个小咖啡店。店主需要知道每天必须售出多少杯咖啡才能覆盖租金、水电费、员工工资和其他运营成本。通过应用‘盈亏平衡模型’，店主可以根据固定成本（不随产量变化的成本，如租金）和可变成本（随生产量变化的成本，如咖啡豆和牛奶）来计算盈亏平衡点。例如，如果固定成本每月为2000美元，而每杯咖啡的可变成本为1美元，同时每杯售价为4美元，那么‘盈亏平衡模型’将帮助店主确定需要销售多少杯咖啡才能实现盈亏平衡。盈亏平衡点的公式为：盈亏平衡点（单位）= 固定成本 / （每单位售价 - 每单位可变成本）在这种情况下，计算为：盈亏平衡点 = 2000美元 / (4美元 - 1美元) = 2000美元 / 3美元 ≈ 667杯。因此，咖啡店每月需要出售约667杯咖啡才能覆盖所有成本。理解这个‘盈亏平衡模型’使店主能够做出有关定价、营销策略和库存管理的明智决策。此外，‘盈亏平衡模型’还可以提供盈利能力的洞察。一旦超过盈亏平衡点，每销售一个额外单位就会增加利润。这一知识可以激励企业主追求增长机会，例如扩展产品种类或增加营销力度以吸引更多客户。此外，‘盈亏平衡模型’也可以适用于简单产品销售以外的各种情境。例如，它可以应用于服务型企业或大型公司的项目。通过分析这些情境中的固定和可变成本，管理者可以更好地进行财务预测和资源分配。总之，‘盈亏平衡模型’是各类企业不可或缺的工具。它不仅有助于理解企业何时会实现盈利，还为战略规划和财务管理奠定了基础。通过利用这一模型，企业家能够更好地应对经营企业的复杂性，确保他们在各自市场中保持可持续性和竞争力。随着商业环境的不断发展，分析和应用‘盈亏平衡模型’的能力将继续成为创业世界成功的重要技能。