Secondly, you will need to establish the break-evensales and volume activity levels.
第二, 你需要计算出达到盈亏平衡点的销售额和作业量水平。
2
The break-even point is the salesvolume at which the profit contribution has just covered the constant costs (variable costs having already been covered).
盈亏平衡点是指利润贡献被固定成本抵消(变动成本已被抵消)的销售量。
3
The distance between the sales line and the total cost line at a volume below the break-even point represents losses that will occur for various output levels.