break-even point

简明释义

损益两平点

英英释义

例句

1.To determine the break-even point 盈亏平衡点, we need to calculate fixed and variable costs.

要确定盈亏平衡点，我们需要计算固定成本和变动成本。

2.Understanding the break-even point 盈亏平衡点 helps businesses set realistic sales targets.

理解盈亏平衡点有助于企业设定现实的销售目标。

3.Once we hit the break-even point 盈亏平衡点, every sale will contribute to profit.

一旦我们达到盈亏平衡点，每笔销售都将为利润做贡献。

4.The company reached its break-even point 盈亏平衡点 after six months of operation.

公司在运营六个月后达到了其盈亏平衡点。

5.The break-even point 盈亏平衡点 can vary significantly depending on market conditions.

根据市场条件，盈亏平衡点可能会有显著变化。

作文

In the world of business and finance, understanding key concepts is essential for making informed decisions. One such concept is the break-even point, which refers to the level of sales at which total revenues equal total costs. At this point, a business neither makes a profit nor incurs a loss. Understanding the break-even point is crucial for entrepreneurs and managers as it helps them determine how much they need to sell in order to cover their expenses. To illustrate this, consider a small bakery that has fixed costs such as rent, utilities, and salaries amounting to $5,000 per month. Additionally, the variable costs associated with producing each loaf of bread are $2, and the selling price for each loaf is $5. To calculate the break-even point, we can use the formula: Break-even point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit) For our bakery, this would be: Break-even point = $5,000 / ($5 - $2) = $5,000 / $3 = approximately 1,667 loaves of bread. This means the bakery needs to sell about 1,667 loaves of bread each month to cover all its costs. If it sells fewer than this amount, it will incur a loss, while selling more will result in a profit. The break-even point is not only important for determining sales targets but also for assessing the viability of a business. If a business cannot realistically reach its break-even point, it may need to reevaluate its pricing strategy, reduce costs, or even consider discontinuing certain products. Moreover, the break-even point can change over time due to various factors such as changes in fixed or variable costs, market competition, or shifts in consumer demand. Therefore, it is crucial for businesses to regularly analyze their break-even point and adjust their strategies accordingly. In addition to its application in traditional businesses, the concept of the break-even point is also relevant in personal finance. Individuals can apply this concept when budgeting their expenses and income. For example, if someone has fixed monthly expenses of $2,000 and earns a monthly income of $2,500, their break-even point would be $2,000. This means they can spend up to $2,000 without incurring debt, and any income beyond that contributes to savings or discretionary spending. In conclusion, the break-even point is a fundamental concept that plays a vital role in both business and personal finance. By understanding and calculating their break-even point, individuals and businesses can make better financial decisions, set realistic goals, and ultimately achieve greater financial stability and success. Whether you are running a bakery or managing your household budget, knowing your break-even point can help you navigate the complexities of financial management effectively.

在商业和金融的世界中，理解关键概念对于做出明智的决策至关重要。其中一个概念是盈亏平衡点，它指的是总收入等于总成本的销售水平。在这一点上，企业既不盈利也不亏损。理解盈亏平衡点对企业家和管理者至关重要，因为它帮助他们确定需要销售多少才能覆盖费用。为了说明这一点，考虑一家小面包店，其固定成本（如租金、水电费和工资）每月为5000美元。此外，生产每条面包的可变成本为2美元，而每条面包的售价为5美元。要计算盈亏平衡点，我们可以使用以下公式：盈亏平衡点（单位）= 固定成本 / （每单位售价 - 每单位可变成本）对于我们的面包店，这将是：盈亏平衡点 = 5000美元 / （5美元 - 2美元）= 5000美元 / 3美元 = 大约1667条面包。这意味着面包店每月需要销售大约1667条面包才能覆盖所有成本。如果销售量低于这个数量，将会产生亏损，而销售更多则会带来利润。盈亏平衡点不仅对确定销售目标很重要，还对评估企业的可行性至关重要。如果一个企业无法现实地达到其盈亏平衡点，可能需要重新评估其定价策略、降低成本，甚至考虑停止某些产品。此外，盈亏平衡点会随着时间的推移而变化，这取决于各种因素，例如固定或可变成本的变化、市场竞争或消费者需求的变化。因此，企业必须定期分析其盈亏平衡点并相应调整其策略。除了在传统企业中的应用之外，盈亏平衡点的概念在个人财务中也很相关。个人可以在预算支出和收入时应用这一概念。例如，如果某人的固定月支出为2000美元，月收入为2500美元，则其盈亏平衡点为2000美元。这意味着他们可以花费最多2000美元而不产生债务，任何超过这一收入都将用于储蓄或自由支出。总之，盈亏平衡点是一个基本概念，在商业和个人财务中发挥着重要作用。通过理解和计算自己的盈亏平衡点，个人和企业可以做出更好的财务决策，设定现实的目标，并最终实现更大的财务稳定和成功。无论你是在经营一家面包店还是管理家庭预算，了解你的盈亏平衡点都能帮助你有效地应对财务管理的复杂性。