Operations and break-even decisions · 运营与盈亏平衡决策
| English | 中文 | Pinyin · 拼音 |
|---|---|---|
| contribution/ˌkɒntrɪˈbjuːʃn/ | 边际贡献 | biān jì gòng xiàn |
| margin of safety/ˈmɑːdʒɪn ɒv ˈseɪfti/ | 安全边际 | ān quán biān jì |
A decision you can investigate
- A workshop considers a machine with higher fixed cost and lower variable cost.
- The best choice depends on demand and the risks of unused capacity.
一个你可以调查的决策
- 一次研讨会考虑了一台固定成本较高但可变成本较低的机器。
- 最佳选择取决于需求及闲置产能的风险。
Build the explanation
- Operations transform inputs into outputs. Job, batch and flow production suit different volumes and levels of customization.
- Break-even output equals fixed cost divided by contribution 边际贡献 per unit when the simplifying assumptions hold.
构建解释
- 运营将投入转化为产出。单件生产、批量生产和流水线生产分别适用于不同的产量和定制化程度。
- 在简化假设成立的情况下，盈亏平衡产量等于固定成本除以单位边际贡献。
Match the terms to their precise meanings. · 将术语与其精确含义匹配。
Use these definitions in the particular context of Operations and break-even decisions. · 在运营与盈亏平衡决策的特定语境中使用这些定义。
Work through the evidence
- Fixed cost is 6,000, selling price is 50 and variable cost per unit is 30. Contribution = 50 − 30 = 20.
- Break-even output = 6,000/20 = 300 units. At 400 units, margin of safety 安全边际 = 400 − 300 = 100 units.
梳理证据
- 固定成本为6,000，售价为50，单位变动成本为30。边际贡献 = 50 − 30 = 20。
- 盈亏平衡产量 = 6,000/20 = 300 单位。在400单位时，安全边际 = 400 − 300 = 100 单位。
How many units must be sold to break even in this model? · 在该模型中，需销售多少单位才能达到盈亏平衡？
Fixed cost is 6,000, selling price is 50 and variable cost per unit is 30. Contribution = 50 − 30 = 20. Break-even output = 6,000/20 = 300 units. At 400 units, margin of safety = 400 − 300 = 100 units. · 固定成本为6,000，售价为50，单位变动成本为30。边际贡献 = 50 − 30 = 20。盈亏平衡产量 = 6,000/20 = 300 单位。在400单位时，安全边际 = 400 − 300 = 100 单位。
Which caution belongs to this particular task? · 哪项注意事项适用于此特定任务？
Break-even assumes stable unit prices and costs and that output is sold. It does not prove demand exists. HL adds lean quality, planning, contingency, R&D and information systems; evaluation must connect these to context. · 盈亏平衡分析假设单位价格与成本稳定且产出被售出。它并不能证明市场需求真实存在。HL增加了精益质量、计划、应急准备、研发及信息系统；评估必须将其与具体情境相联系。
The explanation in this lesson makes a conditional claim; relevant context and evidence still matter. · 本课的解释提出了条件性主张；相关背景和证据仍然重要。
HL adds lean quality, planning, contingency, R&D and information systems; evaluation must connect these to context. · HL增加精益质量、计划、应急储备、研发及信息系统；评估必须将其与具体情境相联系。
Test the limits
- Break-even assumes stable unit prices and costs and that output is sold. It does not prove demand exists.
- HL adds lean quality, planning, contingency, R&D and information systems; evaluation must connect these to context.
测试极限
- 盈亏平衡分析假设单位价格与成本稳定且产出被售出。它并不能证明市场需求真实存在。
- HL增加了精益质量、计划、应急准备、研发及信息系统；评估必须将其与具体情境相联系。
Choose the two statements supported by this lesson. · 选择本课支持的两项陈述。
The concept and worked evidence support these claims; the stated limits rule out the universal shortcut. · 概念和推演证据支持这些主张；明确的限制排除了普遍捷径。
Apply and explain your answer
- How many units must be sold to break even in this model?
- 300 units.
应用并解释你的答案
- 在该模型中，需销售多少单位才能达到盈亏平衡？
- 300 单位。
Use the terms precisely
- contribution: Selling price per unit minus variable cost per unit.
- margin of safety: Actual or forecast output above break-even output.
精确使用术语
- 边际贡献：单位售价减去单位变动成本。
- 安全边际：实际或预测产量超过盈亏平衡产量的部分。
Fixed cost is 6,000, selling price is 50 and variable cost per unit is 30. Contribution = 50 − 30 = 20. Break-even output = 6,000/20 = 300 units. At 400 units, margin of safety = 400 − 300 = 100 units.
Break-even assumes stable unit prices and costs and that output is sold. It does not prove demand exists. HL adds lean quality, planning, contingency, R&D and information systems; evaluation must connect these to context.
Operations transform inputs into outputs. Job, batch and flow production suit different volumes and levels of customization.
固定成本为6,000，售价为50，单位变动成本为30。边际贡献 = 50 − 30 = 20。盈亏平衡产量 = 6,000/20 = 300 单位。在400单位时，安全边际 = 400 − 300 = 100 单位。
盈亏平衡分析假设单位价格与成本稳定且产出被售出。它并不能证明市场需求真实存在。HL增加了精益质量、计划、应急准备、研发及信息系统；评估必须将其与具体情境相联系。
运营将投入转化为产出。单件生产、批量生产和流水线生产分别适用于不同的产量和定制化程度。