breakeven chart

简明释义

1. 盈亏平衡分析图; 2. 损益两平图;

英英释义

例句

1.By analyzing the breakeven chart 盈亏平衡图, we can determine the minimum sales needed to cover costs.

通过分析盈亏平衡图，我们可以确定覆盖成本所需的最低销售额。

2.The breakeven chart 盈亏平衡图 helped the team understand their fixed and variable costs better.

这张盈亏平衡图帮助团队更好地理解他们的固定和变动成本。

3.The manager presented the breakeven chart 盈亏平衡图 during the meeting to show when the company would start making a profit.

经理在会议上展示了盈亏平衡图，以显示公司何时开始盈利。

4.A well-prepared breakeven chart 盈亏平衡图 is essential for any startup seeking funding.

一张准备充分的盈亏平衡图对任何寻求资金的初创企业都是必不可少的。

5.Investors often look at the breakeven chart 盈亏平衡图 to assess the risk of their investments.

投资者通常查看盈亏平衡图以评估他们投资的风险。

作文

In the world of business and finance, understanding various analytical tools is essential for making informed decisions. One such tool is the breakeven chart, which plays a crucial role in helping businesses determine when they will start to make a profit. A breakeven chart visually represents the relationship between costs, revenue, and profits over a specific range of output or sales volume. This chart helps entrepreneurs and managers identify the point at which total revenues equal total costs, meaning there is neither profit nor loss. This point is known as the breakeven point.To create a breakeven chart, one must first gather data on fixed and variable costs associated with their business operations. Fixed costs are expenses that do not change with the level of production, such as rent and salaries. In contrast, variable costs fluctuate based on production levels, including materials and labor costs. By plotting these costs against revenue, one can visualize how changes in production affect profitability.The x-axis of the breakeven chart typically represents the quantity of goods produced or sold, while the y-axis shows the amount of money (in dollars) involved. The fixed cost line is horizontal since it remains constant regardless of output. The variable cost line starts at the origin and slopes upwards, reflecting that as production increases, total variable costs rise. The revenue line starts at the origin as well but rises at a steeper angle than the variable cost line, indicating that revenue increases as more units are sold.The intersection point of the revenue line and the total cost line (which includes both fixed and variable costs) indicates the breakeven point. At this point, businesses cover all their costs but do not earn a profit. Understanding where this point lies is vital for any business, as it informs pricing strategies and sales targets. If a company knows its breakeven point, it can set sales goals accordingly to ensure profitability.Moreover, a breakeven chart can also be used to conduct sensitivity analysis. By adjusting variables such as selling price, variable costs, and fixed costs, businesses can see how these changes impact the breakeven point. For instance, if a company decides to lower its prices to increase sales, it can use the breakeven chart to determine how many additional units it would need to sell to maintain profitability. This analysis helps businesses make strategic decisions about pricing and production levels.In conclusion, the breakeven chart is an invaluable tool for business owners and managers. It not only assists in understanding the dynamics of costs and revenues but also aids in strategic planning and decision-making. By visualizing the breakeven point, companies can better navigate their financial landscapes and work towards achieving sustainable profitability. Ultimately, mastering the use of a breakeven chart can significantly enhance a business’s ability to thrive in a competitive market.

在商业和金融的世界中，理解各种分析工具对于做出明智的决策至关重要。其中一个工具是盈亏平衡图，它在帮助企业确定何时开始盈利方面发挥着关键作用。盈亏平衡图直观地表示了成本、收入和利润在特定产出或销售量范围内的关系。这张图帮助企业家和管理者识别总收入等于总成本的点，这意味着没有利润也没有损失。这个点被称为盈亏平衡点。要创建盈亏平衡图，首先必须收集与业务运营相关的固定成本和可变成本的数据。固定成本是指不随生产水平变化的费用，例如租金和工资。相反，可变成本根据生产水平波动，包括材料和劳动力成本。通过将这些成本与收入绘制在一起，可以直观地看到生产变化如何影响盈利能力。盈亏平衡图的x轴通常表示生产或销售的商品数量，而y轴则显示涉及的金额（以美元计）。固定成本线是水平的，因为它在任何产出水平下保持不变。可变成本线从原点开始并向上倾斜，反映出随着生产的增加，总可变成本上升。收入线同样从原点开始，但以比可变成本线更陡的角度上升，表明随着销售单位的增加，收入也在增加。收入线和总成本线（包括固定和可变成本）的交点表示盈亏平衡点。在这一点上，企业覆盖了所有成本，但没有赚取利润。了解这一点的位置对任何企业都至关重要，因为它为定价策略和销售目标提供了信息。如果一家公司知道其盈亏平衡点，就可以相应地设定销售目标，以确保盈利。此外，盈亏平衡图还可以用于进行敏感性分析。通过调整销售价格、可变成本和固定成本等变量，企业可以看到这些变化如何影响盈亏平衡点。例如，如果一家公司决定降低价格以增加销售，它可以使用盈亏平衡图来确定需要额外销售多少单位才能维持盈利。这种分析帮助企业在定价和生产水平上做出战略决策。总之，盈亏平衡图是企业主和管理者的重要工具。它不仅有助于理解成本和收入的动态关系，还能帮助进行战略规划和决策。通过可视化盈亏平衡点，公司可以更好地驾驭其财务环境，并努力实现可持续盈利。最终，掌握盈亏平衡图的使用可以显著增强企业在竞争市场中生存和发展的能力。