損益平衡是一個重要的數據，這可能意味著成功或失敗的企業。如果你收支平衡，你的利潤等於你的成本。但是，在收支平衡點之上，每一元的銷售額都是純利潤。
在幾個不同的情况下，損益平衡分析是重要的：
- 隨著你的商業計畫新產品。知道收支平衡點有助於你更有效地定價。
- 當你計畫你的整體商業現金和利潤策略時。雖然損益平衡並不等同於利潤，但它可以用來確定產品線的利潤點。
- 作為你的商業計畫融資。有一個完整的公司損益平衡點可以幫助你的商業貸款的情况。
做損益平衡分析可以獲得的資訊
如果你在生產和銷售產品，你需要知道這些產品是否有利可圖。創建損益平衡分析將給你提供盈利能力所需的資訊。你應該建立一個收支平衡表，以顯示每個產品的銷售量和單價的損益平衡點。
貸款人或投資者可能希望在商業計畫的財務報告部分看到這些資訊。但是，您應該擁有這些資訊來幫助您確定每個產品的最佳銷售價格，通過將價格設定為收入最高的點來達到最大收入。
創建損益平衡分析的5個步驟
以下是確定損益平衡的步驟：
- 確定單位變動成本。確定生產該產品的一個單位的可變成本。可變成本是指與製造產品或批發購買相關的成本。如果你在製造一個產品，你需要知道進入該產品的所有單位的成本。例如，如果您正在列印書籍，那麼可變的單位成本是一本書的紙張、裝訂和膠水，以及將一本書放在一起的成本。
- 確定固定成本。固定成本是即使你沒有生產任何產品，要使你的企業運作的成本。要確定固定成本，一個月內的把工廠的成本加起來。這些費用將包括租金或抵押貸款，水電，保險，非生產雇員的薪水，以及所有其他費用。換句話說，固定成本是除了那些直接與生產你的產品有關的成本外，你的業務的成本。
- 確定單位銷售價格。確定產品的單位銷售價格。這個價格可能會改變，因為現在你可以看到你的收支平衡點。
- 確定銷售量和單價。損益平衡點隨著產品銷量和單價的變化而變化。
- 創建試算表。建立一個損益平衡試算表來分析損益平衡，然後把試算表變成一個圖表。試算表將繪製每個銷售水准和產品價格的收支平衡圖，顯示這些價格和銷售量中的每一個的收支平衡圖。
Simple steps for break-even analysis
Balance
of profits and losses is an important data, which may mean successful or
unsuccessful enterprises. If you make both ends meet, your profit is equal to
your cost. However, above the break-even point, the sales of each yuan are net
profits.
In
several different situations, profit-loss balance analysis is important:
- Follow your business
plan for new products. Knowing the break-even point will help you to price more
effectively.
- When you plan your
overall business cash and profit strategy. Although profit-loss balance is not
equal to profit, it can be used to determine the profit point of the product
line.
- Financing your business
plan. Having a complete break-even point can help your business loan situation.
Information available for break-even analysis
If you are producing and
selling products, you need to know if they are profitable. Creating a
break-even analysis will give you the information you need for profitability.
You should establish a balance sheet to show the break-even point of sales
volume and unit price for each product.
Lenders
or investors may wish to see this information in the financial report section
of the business plan. However, you should have this information to help you
determine the best selling price for each product and maximize revenue by
setting the price at the highest point of income.
Five Steps
to Create Profit-Loss Balance Analysis
The
following are the steps to determine the balance of profits and losses:
- Determine
the unit variable cost.
Determine the convertible cost of a unit that produces the product. Variable
costs refer to the costs associated with manufacturing products or wholesale
purchases. If you are making a product, you need to know the cost of all units
entering the product. For example, if you are printing a book, the variable
unit cost is the paper, binding and glue of a book, and the cost of putting a
Book together.
- Determine
the fixed cost. Fixed
cost is the cost of making your business operate even if you don't produce any
products. To determine the fixed cost, add up the cost of the factory within a
month. These expenses will include rent or mortgage, utilities, insurance,
salaries of non-productive employees, and all other expenses. In other words,
fixed costs are the costs of your business in addition to those directly
related to the production of your products.
- Determine
the unit selling price. Determine
the unit selling price of the product. This price may change, because now you
can see your balance point.
- Determine
sales volume and unit price. The break-even point varies with product sales and
unit price.
- Create a
trial balance. Establish
a trial balance of profit and loss to analyze the balance of profit and loss,
and then turn the trial balance into a chart. The trial balance sheet will draw
a break-even chart for each sales level and product price, showing the
break-even chart for each of these prices and sales volume.
