break even point analysis

简明释义

1. 损益平衡分析; 2. 盈亏平衡分析;

英英释义

例句

1.The break even point analysis 盈亏平衡点分析 indicated that we need to reduce fixed costs to improve profitability.

这项盈亏平衡点分析 break even point analysis表明我们需要减少固定成本以提高盈利能力。

2.Investors often look for a detailed break even point analysis 盈亏平衡点分析 before committing funds to a new venture.

投资者在向新项目投入资金之前，通常会寻找详细的盈亏平衡点分析 break even point analysis。

3.Before launching the new product, the company conducted a break even point analysis 盈亏平衡点分析 to determine how many units they needed to sell.

在推出新产品之前，公司进行了盈亏平衡点分析 break even point analysis以确定他们需要销售多少单位。

4.The break even point analysis 盈亏平衡点分析 helped the startup understand their cost structure better.

这项盈亏平衡点分析 break even point analysis帮助初创公司更好地理解其成本结构。

5.Our financial team is preparing a break even point analysis 盈亏平衡点分析 for the upcoming fiscal year.

我们的财务团队正在为即将到来的财政年度准备一份盈亏平衡点分析 break even point analysis。

作文

In the world of business, understanding financial metrics is crucial for making informed decisions. One of the key concepts that entrepreneurs and managers need to grasp is the break even point analysis. This analytical tool helps businesses determine the level of sales needed to cover their costs, without making a profit or incurring a loss. By identifying this point, companies can make strategic decisions about pricing, budgeting, and forecasting. The break even point analysis is calculated by dividing fixed costs by the difference between the selling price per unit and the variable cost 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 levels, including materials and labor directly associated with manufacturing. For instance, consider a company that produces handmade furniture. The fixed costs might include the rent for the workshop, utilities, and salaries of permanent staff, which total $10,000 per month. If the company sells each piece of furniture for $500 and the variable cost per piece is $300, the contribution margin per unit (selling price minus variable cost) would be $200. To find the break even point analysis, you would divide the fixed costs ($10,000) by the contribution margin ($200), resulting in a break-even point of 50 units. This means the company must sell at least 50 pieces of furniture each month to cover its costs. Understanding the break even point analysis allows businesses to assess their financial health. If sales are below the break-even point, the company will incur losses, which can jeopardize its sustainability. Conversely, if sales exceed this point, the business begins to generate profit. Therefore, knowing where the break-even point lies is essential for setting sales targets and developing marketing strategies. Moreover, the break even point analysis can also be useful when considering new products or services. Before launching a new item, a company can perform this analysis to determine how many units need to be sold to justify the investment in production and marketing. This helps in evaluating the potential viability of the new offering and aids in decision-making processes. In addition to its practical applications, the break even point analysis can serve as a motivational tool for employees. By sharing this information with the team, everyone becomes aware of the sales targets necessary to keep the business afloat. This transparency can foster a culture of accountability and encourage employees to contribute to achieving those goals. In conclusion, the break even point analysis is an invaluable tool for any business. It not only provides insights into the financial dynamics of the company but also aids in strategic planning and employee motivation. By understanding this concept, businesses can navigate the complexities of the market more effectively and ensure long-term success. Ultimately, mastering the break even point analysis is fundamental for any entrepreneur aiming to thrive in today's competitive landscape.

在商业世界中，理解财务指标对于做出明智的决策至关重要。企业家和管理者需要掌握的关键概念之一是盈亏平衡点分析。这个分析工具帮助企业确定覆盖成本所需的销售水平，而不产生利润或遭受损失。通过识别这一点，公司可以就定价、预算和预测做出战略决策。盈亏平衡点分析是通过将固定成本除以每单位售价与每单位变动成本之间的差额来计算的。固定成本是指不随生产水平变化的费用，如租金、工资和保险。另一方面，变动成本则随着生产水平的波动而变化，包括与制造直接相关的材料和劳动力。例如，考虑一家生产手工家具的公司。固定成本可能包括车间的租金、公用事业费和固定员工的工资，总计每月10,000美元。如果该公司每件家具的售价为500美元，而每件的变动成本为300美元，则每单位的贡献毛利（售价减去变动成本）为200美元。要找到盈亏平衡点分析，您需要将固定成本（10,000美元）除以贡献毛利（200美元），得出盈亏平衡点为50个单位。这意味着该公司每月至少需要销售50件家具才能覆盖其成本。理解盈亏平衡点分析使企业能够评估其财务健康状况。如果销售低于盈亏平衡点，公司将遭受损失，这可能危及其可持续性。相反，如果销售超过这一点，企业就会开始产生利润。因此，了解盈亏平衡点的位置对于设定销售目标和制定营销策略至关重要。此外，盈亏平衡点分析在考虑新产品或服务时也很有用。在推出新项目之前，公司可以进行此分析，以确定需要销售多少单位才能证明生产和营销投资的合理性。这有助于评估新产品的潜在可行性，并有助于决策过程。除了实用应用外，盈亏平衡点分析还可以作为员工的激励工具。通过与团队分享这些信息，每个人都能意识到保持企业运转所需的销售目标。这种透明度可以促进问责文化，并鼓励员工为实现这些目标做出贡献。总之，盈亏平衡点分析是任何企业不可或缺的工具。它不仅提供了对公司财务动态的洞察，还有助于战略规划和员工激励。通过理解这一概念，企业能够更有效地应对市场的复杂性，并确保长期成功。最终，掌握盈亏平衡点分析对于任何希望在当今竞争激烈的环境中蓬勃发展的企业家来说都是基础。