breakeven level

简明释义

损益两平水准

英英释义

例句

1.To ensure profitability, the startup must monitor its breakeven level 盈亏平衡点 closely.

为了确保盈利，初创公司必须密切关注其盈亏平衡点.

2.The company needs to sell at least 1,000 units to reach the breakeven level 盈亏平衡点.

公司需要至少销售1000个单位才能达到盈亏平衡点.

3.After analyzing the costs, we found that our breakeven level 盈亏平衡点 is significantly higher than expected.

在分析成本后，我们发现我们的盈亏平衡点远高于预期.

4.Investors are interested in knowing the breakeven level 盈亏平衡点 before committing funds.

投资者在投入资金之前对了解盈亏平衡点感兴趣.

5.The breakeven level 盈亏平衡点 for this project is calculated based on fixed and variable costs.

这个项目的盈亏平衡点是根据固定成本和可变成本计算的.

作文

In the world of business and finance, understanding the concept of breakeven level is crucial for making informed decisions. The breakeven level refers to the point at which total revenues equal total costs, resulting in neither profit nor loss. This concept is particularly important for entrepreneurs and managers as it helps them determine how much they need to sell to cover their expenses. Knowing the breakeven level allows businesses to set realistic sales targets and pricing strategies.To illustrate, let’s consider a small coffee shop. Suppose the shop incurs fixed costs such as rent, utilities, and salaries amounting to $5,000 per month. Additionally, variable costs, which include the cost of coffee beans, milk, and other supplies, amount to $2 per cup of coffee sold. If the coffee shop sells each cup for $5, we can calculate the breakeven level.The formula to find the breakeven level in units is:Breakeven Level (units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)Plugging in the numbers:Breakeven Level = $5,000 / ($5 - $2) = $5,000 / $3 ≈ 1,667 cupsThis means that the coffee shop must sell approximately 1,667 cups of coffee in a month to reach its breakeven level. If the owner sells fewer than this amount, the shop will incur losses; if it sells more, it will start making a profit.Understanding the breakeven level is not only vital for new businesses but also for established ones. Companies often face fluctuating costs and market conditions that can affect their breakeven level. For example, if the cost of coffee beans rises due to supply chain issues, the variable cost per cup increases. Consequently, the breakeven level would also rise, meaning the coffee shop would need to sell more cups to cover its costs.Moreover, the breakeven level can serve as a benchmark for evaluating performance. By regularly analyzing whether sales are above or below the breakeven level, managers can make strategic decisions about marketing, pricing, or even product offerings. For instance, if sales consistently fall short, the owner might consider running promotions or adjusting the menu to attract more customers.Another important aspect of the breakeven level is its impact on financial planning and forecasting. Businesses that understand their breakeven level can better project future profits and losses under different scenarios. This information is invaluable when seeking investment or loans, as it demonstrates a clear understanding of the business's financial dynamics.In conclusion, the breakeven level is a fundamental concept that every business owner should grasp. It provides insight into the relationship between costs, revenue, and profitability. By calculating and monitoring the breakeven level, businesses can make strategic decisions that enhance their chances of success. Whether launching a new product or adapting to changing market conditions, knowing the breakeven level empowers entrepreneurs to navigate the complexities of business with confidence.

在商业和金融的世界中，理解盈亏平衡点的概念对于做出明智的决策至关重要。盈亏平衡点是指总收入等于总成本的点，这样既没有利润也没有损失。这个概念对企业家和管理者特别重要，因为它帮助他们确定需要销售多少才能覆盖费用。了解盈亏平衡点使企业能够设定现实的销售目标和定价策略。为了说明这一点，让我们考虑一家小咖啡店。假设这家店每月固定费用（如租金、水电费和工资）为5000美元。此外，变动成本，包括咖啡豆、牛奶和其他供应品的成本，每杯咖啡为2美元。如果咖啡店每杯售价为5美元，我们可以计算出盈亏平衡点。计算盈亏平衡点的公式是：盈亏平衡点（单位）= 固定成本 / （每单位售价 - 每单位变动成本）代入数字：盈亏平衡点 = 5000美元 / （5美元 - 2美元）= 5000美元 / 3美元 ≈ 1667杯这意味着咖啡店每月必须销售大约1667杯咖啡才能达到其盈亏平衡点。如果老板销售的杯数少于这个数量，商店将会亏损；如果销售超过这个数量，就会开始盈利。理解盈亏平衡点不仅对新企业至关重要，对成熟企业也是如此。公司经常面临波动的成本和市场条件，这些都会影响它们的盈亏平衡点。例如，如果由于供应链问题，咖啡豆的成本上升，变动成本就会增加。因此，盈亏平衡点也会上升，这意味着咖啡店需要销售更多的杯数才能覆盖成本。此外，盈亏平衡点可以作为评估业绩的基准。通过定期分析销售是否高于或低于盈亏平衡点，管理者可以做出关于市场营销、定价甚至产品提供的战略决策。例如，如果销售持续不足，老板可能会考虑进行促销或调整菜单以吸引更多顾客。盈亏平衡点的另一个重要方面是它对财务规划和预测的影响。了解盈亏平衡点的企业可以更好地预测不同情境下的未来利润和损失。这些信息在寻求投资或贷款时非常宝贵，因为它展示了对企业财务动态的清晰理解。总之，盈亏平衡点是每个企业主都应该掌握的基本概念。它提供了关于成本、收入和盈利能力之间关系的洞察。通过计算和监控盈亏平衡点，企业可以做出增强成功机会的战略决策。无论是推出新产品还是适应变化的市场条件，了解盈亏平衡点使企业家能够自信地驾驭商业的复杂性。