breakeven analysis

简明释义

1. 盈亏平衡分析法; 2. 两平点分析法;

英英释义

例句

1.The startup conducted a breakeven analysis to determine how many units they needed to sell to cover their costs.

这家初创公司进行了盈亏平衡分析，以确定他们需要销售多少单位才能覆盖成本。

2.Before launching the new product, the team performed a detailed breakeven analysis to assess potential profitability.

在推出新产品之前，团队进行了详细的盈亏平衡分析以评估潜在的盈利能力。

3.Investors were impressed by the breakeven analysis presented in the business plan.

投资者对商业计划中呈现的盈亏平衡分析印象深刻。

4.A thorough breakeven analysis helped the company avoid financial pitfalls.

全面的盈亏平衡分析帮助公司避免了财务陷阱。

5.The restaurant owner used breakeven analysis to decide on menu pricing.

餐厅老板使用盈亏平衡分析来决定菜单定价。

作文

In today's competitive business environment, understanding the financial health of a company is crucial for its success. One essential tool that helps businesses assess their profitability is breakeven analysis. This analytical method allows companies to determine the point at which their total revenues equal their total costs, meaning there is no profit or loss. In simpler terms, it identifies the sales volume at which a business 'breaks even'.

To conduct a breakeven analysis, one must first understand the components involved. The primary elements include fixed costs, variable costs, and sales price per unit. Fixed costs are expenses that do not change with the level of production, such as rent, salaries, and insurance. Variable costs, on the other hand, fluctuate with production volume, including materials and labor directly associated with creating a product. Finally, the sales price per unit is the amount at which the product is sold to customers.

The formula used in breakeven analysis is relatively straightforward: Breakeven Point (in units) = Fixed Costs / (Sales Price per Unit - Variable Cost per Unit). This equation provides a clear picture of how many units must be sold to cover all costs. For instance, if a company has fixed costs of $10,000, sells its product for $50 per unit, and incurs variable costs of $30 per unit, the calculation would be: 10,000 / (50 - 30) = 500 units. Therefore, the company must sell 500 units to break even.

Understanding the breakeven point is vital for several reasons. Firstly, it aids in financial planning and budgeting. By knowing how many units need to be sold to avoid losses, businesses can set realistic sales targets and make informed decisions regarding pricing strategies. Secondly, breakeven analysis helps in evaluating the impact of changes in costs or pricing on profitability. For instance, if a company decides to increase its prices or reduce costs, the breakeven point will shift, allowing management to assess the feasibility of these changes.

Moreover, breakeven analysis can assist in assessing the viability of new projects or products. Before launching a new product, a company can use this analysis to estimate the minimum sales needed to justify the investment. If the projected sales fall below the breakeven point, it may indicate that the project is not worth pursuing.

In conclusion, breakeven analysis is an invaluable tool for businesses seeking to understand their financial dynamics. It not only helps in determining the sales volume required to cover costs but also aids in strategic decision-making and risk assessment. By incorporating breakeven analysis into their financial planning processes, companies can enhance their chances of achieving long-term profitability and sustainability in a competitive market.

在当今竞争激烈的商业环境中，理解公司的财务健康状况对其成功至关重要。一种帮助企业评估盈利能力的重要工具是盈亏平衡分析。这种分析方法使公司能够确定其总收入与总成本相等的点，这意味着没有利润或损失。简单来说，它识别出企业“盈亏平衡”的销售量。

要进行盈亏平衡分析，首先必须了解所涉及的组成部分。主要元素包括固定成本、变动成本和每单位销售价格。固定成本是指不随生产水平变化而改变的费用，例如租金、工资和保险。另一方面，变动成本则随着生产量的变化而波动，包括与生产产品直接相关的材料和劳动力。最后，每单位销售价格是指产品出售给客户的金额。

在盈亏平衡分析中使用的公式相对简单：盈亏平衡点（单位数）= 固定成本 / （每单位销售价格 - 每单位变动成本）。这个公式清晰地展示了需要出售多少单位才能覆盖所有成本。例如，如果一家公司有10,000美元的固定成本，以每单位50美元的价格出售其产品，并且每单位变动成本为30美元，那么计算为：10,000 / (50 - 30) = 500单位。因此，该公司必须销售500单位才能实现盈亏平衡。

理解盈亏平衡点至关重要，原因有几个。首先，它有助于财务规划和预算编制。通过知道需要销售多少单位才能避免亏损，企业可以设定现实的销售目标，并就定价策略做出明智的决策。其次，盈亏平衡分析有助于评估成本或定价变化对盈利能力的影响。例如，如果一家公司决定提高价格或降低成本，盈亏平衡点将会发生变化，从而允许管理层评估这些变化的可行性。

此外，盈亏平衡分析还可以帮助评估新项目或产品的可行性。在推出新产品之前，公司可以利用此分析估算实现投资所需的最低销售额。如果预计销售低于盈亏平衡点，可能表明该项目不值得追求。

总之，盈亏平衡分析是企业寻求理解其财务动态的宝贵工具。它不仅有助于确定覆盖成本所需的销售量，还帮助战略决策和风险评估。通过将盈亏平衡分析纳入其财务规划过程中，公司可以增强其在竞争市场中实现长期盈利和可持续发展的机会。