breakeven computation

简明释义

保本计算

英英释义

例句

1.In the financial report, the breakeven computation was included to show potential investors our viability.

在财务报告中，包含了盈亏平衡计算以向潜在投资者展示我们的可行性。

2.The breakeven computation revealed that we needed to sell at least 1,000 units to cover our costs.

这项盈亏平衡计算显示我们需要销售至少1000个单位才能覆盖成本。

3.The accountant performed a breakeven computation to determine when the company would start making a profit.

会计进行了盈亏平衡计算以确定公司何时开始盈利。

4.Understanding the breakeven computation helps businesses set their pricing strategies effectively.

理解盈亏平衡计算有助于企业有效制定定价策略。

5.During the meeting, we discussed the breakeven computation for our new product launch.

在会议中，我们讨论了新产品发布的盈亏平衡计算。

作文

In the world of business and finance, understanding the concept of breakeven computation is crucial for any entrepreneur or manager. The term refers to the process of calculating the point at which total revenues equal total costs, meaning that there is neither profit nor loss. This analysis is essential for decision-making, as it helps businesses determine how much they need to sell in order to cover their expenses. By identifying the breakeven computation, companies can set sales targets and pricing strategies effectively.To conduct a breakeven computation, one must first understand the fixed and variable costs associated with their product or service. Fixed costs are expenses that do not change with the level of output, such as rent, salaries, and insurance. On the other hand, variable costs fluctuate with production volume, including materials and labor directly tied to the manufacturing process. By adding these costs together, businesses can establish their total cost structure.Once the total costs are determined, the next step in the breakeven computation is to calculate the selling price per unit. This involves analyzing market conditions, competition, and customer expectations to set a price that maximizes profitability while remaining attractive to consumers. With the selling price established, the formula for breakeven analysis can be applied: Breakeven Point (in units) = Fixed Costs / (Selling Price per Unit - Variable Cost per Unit).This formula provides the number of units that must be sold to reach the breakeven point. For instance, if a company has fixed costs of $50,000, a selling price of $25 per unit, and variable costs of $15 per unit, the breakeven computation would be:Breakeven Point = $50,000 / ($25 - $15) = 5,000 units.This means the company needs to sell 5,000 units to cover its costs. Understanding this number is vital for financial planning and can influence various aspects of the business, from marketing strategies to inventory management.Moreover, the breakeven computation is not just a one-time analysis; it should be revisited regularly as market conditions and costs change. For example, if the cost of raw materials rises, the variable cost per unit increases, which subsequently raises the breakeven point. Businesses must remain agile and adjust their operations accordingly to maintain profitability.In conclusion, mastering the concept of breakeven computation is fundamental for anyone involved in business. It provides valuable insights into financial health and operational efficiency. By regularly performing this analysis, companies can make informed decisions that drive growth and sustainability. Ultimately, understanding where the breakeven point lies empowers businesses to strategize effectively, ensuring long-term success in a competitive marketplace.

在商业和金融的世界中，理解盈亏平衡计算的概念对于任何企业家或管理者来说都是至关重要的。这个术语指的是计算总收入等于总成本的点，这意味着既没有利润也没有损失。这种分析对于决策非常重要，因为它帮助企业确定需要销售多少才能覆盖费用。通过识别盈亏平衡计算，公司可以有效地设定销售目标和定价策略。进行盈亏平衡计算时，首先必须了解与产品或服务相关的固定成本和变动成本。固定成本是指不随产量变化的费用，如租金、薪水和保险。另一方面，变动成本随着生产量的变化而波动，包括直接与生产过程相关的材料和劳动力。通过将这些成本相加，企业可以建立其总成本结构。一旦确定了总成本，进行盈亏平衡计算的下一步是计算每单位的售价。这涉及分析市场条件、竞争和客户期望，以设定一个既能最大化盈利又对消费者有吸引力的价格。确定售价后，可以应用盈亏平衡分析的公式：盈亏平衡点（单位）= 固定成本 / （每单位售价 - 每单位变动成本）。这个公式提供了必须销售的单位数量，以达到盈亏平衡点。例如，如果一家公司有50,000美元的固定成本，每单位售价为25美元，每单位变动成本为15美元，则盈亏平衡计算为：盈亏平衡点 = 50,000美元 / (25美元 - 15美元) = 5,000单位。这意味着公司需要销售5,000单位以覆盖其成本。理解这个数字对于财务规划至关重要，并且可以影响业务的各个方面，从营销策略到库存管理。此外，盈亏平衡计算不仅仅是一次性的分析；随着市场条件和成本的变化，它应该定期重新审视。例如，如果原材料的成本上升，单位的变动成本增加，从而提高了盈亏平衡点。企业必须保持灵活性，并相应调整其运营，以维持盈利能力。总之，掌握盈亏平衡计算的概念对任何参与商业的人来说都是基础。这为财务健康和运营效率提供了宝贵的见解。通过定期进行这种分析，公司可以做出推动增长和可持续发展的明智决策。最终，了解盈亏平衡点的位置使企业能够有效制定战略，确保在竞争激烈的市场中实现长期成功。