break even point

简明释义

1. 均衡点; 2. 保本点; 3. 够本点; 4. 损益平衡点; 5. 盈亏临界点; 6. 盈亏平衡点; 7. 损益两平点;

英英释义

例句

1.The company reached its break even point after six months of operation, meaning it covered all its costs.

该公司在运营六个月后达到了盈亏平衡点，这意味着它覆盖了所有成本。

2.To determine the break even point, we need to analyze fixed and variable costs.

要确定盈亏平衡点，我们需要分析固定成本和变动成本。

3.The break even point for our new product is 1,000 units sold per month.

我们新产品的盈亏平衡点是每月销售1,000个单位。

4.After increasing sales prices, the manager calculated the new break even point to ensure profitability.

在提高销售价格后，经理计算了新的盈亏平衡点以确保盈利能力。

5.Understanding the break even point helps businesses make informed decisions about pricing strategies.

理解盈亏平衡点有助于企业就定价策略做出明智的决策。

作文

In the world of business and finance, understanding the concept of the break even point is crucial for any entrepreneur or investor. The break even point refers to the level of sales at which total revenues equal total costs, resulting in neither profit nor loss. This concept is essential for businesses as it helps them determine how much they need to sell to cover their expenses. By identifying the break even point, companies can make informed decisions about pricing, budgeting, and financial forecasting.To illustrate the importance of the break even point, let us consider a small coffee shop. Suppose the fixed costs of operating the coffee shop, such as rent, utilities, and salaries, amount to $5,000 per month. Additionally, the variable cost of making each cup of coffee is $1, and the selling price of each cup is $3. To find the break even point, we can use the formula:Break Even Point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit)Substituting the values into the formula, we get:Break Even Point = $5,000 / ($3 - $1) = $5,000 / $2 = 2,500 cupsThis means that the coffee shop must sell 2,500 cups of coffee each month to cover all its costs. If the shop sells fewer than 2,500 cups, it will incur a loss, while sales beyond this point will generate profit.Understanding the break even point allows business owners to set realistic sales targets and develop strategies to achieve them. For instance, if the coffee shop owner realizes that selling 2,500 cups is too ambitious, they might consider ways to reduce costs or increase prices. Alternatively, they could explore marketing strategies to boost sales, such as offering promotions or loyalty programs.Moreover, the break even point can also vary based on changes in costs or pricing strategies. For example, if the coffee shop decides to offer a new type of coffee at a higher price of $4, the break even point would change. Using the same formula, we can calculate:New Break Even Point = $5,000 / ($4 - $1) = $5,000 / $3 ≈ 1,667 cupsThis reduction in the break even point indicates that the coffee shop would need to sell fewer cups to cover its costs, thus potentially increasing its profitability.In conclusion, the break even point is a vital metric in business management. It provides insights into the relationship between costs, revenue, and profitability. By understanding and calculating the break even point, entrepreneurs can make better financial decisions, optimize their operations, and ultimately increase their chances of success in a competitive market. Whether it is a coffee shop or any other type of business, knowing the break even point is essential for sustainable growth and long-term viability.

在商业和金融的世界中，理解“盈亏平衡点”的概念对任何企业家或投资者来说都是至关重要的。“盈亏平衡点”指的是销售额与总成本相等的销售水平，此时既没有利润也没有损失。这个概念对企业至关重要，因为它帮助企业确定需要销售多少才能覆盖其费用。通过识别“盈亏平衡点”，公司可以做出有关定价、预算和财务预测的明智决策。为了说明“盈亏平衡点”的重要性，让我们考虑一个小咖啡店。假设咖啡店每月的固定成本，如租金、水电费和工资，总计为5000美元。此外，制作每杯咖啡的变动成本为1美元，而每杯咖啡的售价为3美元。要找出“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 - 每单位变动成本）将数值代入公式，我们得到：盈亏平衡点 = 5000美元 / （3美元 - 1美元）= 5000美元 / 2美元 = 2500杯这意味着咖啡店每月必须销售2500杯咖啡才能覆盖所有成本。如果咖啡店销售少于2500杯，就会产生损失，而超过这一点的销售将产生利润。理解“盈亏平衡点”使企业主能够设定现实的销售目标并制定实现这些目标的策略。例如，如果咖啡店老板意识到销售2500杯过于雄心勃勃，他们可能会考虑降低成本或提高价格的方式。或者，他们可以探索促进销售的营销策略，比如提供促销或忠诚度计划。此外，“盈亏平衡点”也可能因成本或定价策略的变化而有所不同。例如，如果咖啡店决定以更高的价格4美元提供一种新型咖啡，则“盈亏平衡点”将发生变化。使用相同的公式，我们可以计算：新的盈亏平衡点 = 5000美元 / （4美元 - 1美元）= 5000美元 / 3美元 ≈ 1667杯这一“盈亏平衡点”的降低表明，咖啡店需要销售更少的杯数来覆盖其成本，从而可能增加其盈利能力。总之，“盈亏平衡点”是商业管理中的一个重要指标。它提供了关于成本、收入和盈利能力之间关系的洞察。通过理解和计算“盈亏平衡点”，企业家可以做出更好的财务决策，优化运营，并最终增加在竞争市场中成功的机会。无论是咖啡店还是其他类型的企业，了解“盈亏平衡点”对于可持续增长和长期生存都是必不可少的。