Break-Even Point发表评论(0)编辑词条

Break-even point

In economics & business, specifically cost accounting, the break-even point (BEP) is the point at which cost or expenses and revenue are equal: there is no net loss or gain, and one has "broken even". A profit or a loss has not been made, although opportunity costs have been paid, and capital has received the risk-adjusted, expected return.

For example, if a business sells less than 200 tables each month, it will make a loss, if it sells more, it will be a profit. With this information, the business managers will then need to see if they expect to be able to make and sell 200 tables per month.

If they think they cannot sell that much, to ensure viability they could:

1) Try to reduce the fixed costs (by renegotiating rent for example, or keeping better control of telephone bills or other costs;

2) Try to reduce variable costs (the price it pays for the tables by finding a new supplier);

3) Increase the selling price of their tables.

Any of these would reduce the break even point. In other words, the business would not need to make so many tables to make sure it could pay its fixed costs.

收支平衡点(Break-Even Point(BEP))就是收益与损失相等的那一点，它能够反映投资何时将产生积极回报。 
收支平衡点也是销售收入与成本费用相等的那一点，或者是总成本与总收入相等的那一点。在收支平衡点处，既没有盈利，也没有损失。在制定价格和决定边际利润之后，收支平衡点就成了盈利水平的底线，因此，在经营管理中，把握好收支平衡点非常重要。

   如果用价值管理术语来阐述，收支平衡点则可以被定义为Operating Profit[营业利润]的边际水平，在这一水平上，经营或投资实现了最低可接受的Rate of Return[收益率]，即总资金成本。

   生产经营活动中，收支平衡点也是销售收入与成本费用相等的那一点，或者是总成本与总收入相等的那一点。在收支平衡点处，既没有盈利，也没有损失。令外说法指公司销售产品或服务获得的销售收入与生产该项产品或服务投入的固定成本相等的状态，也就是说，如果公司在此基础上能再实现额外的销售，就将走向盈利。