The break-even point is the sales volume at which a company covers all of its fixed costs and starts making a profit. Below it, every extra car loses money; above it, every extra car adds profit.
盈亏平衡点 —— 覆盖掉全部固定成本、开始赚
| Move变动 | Where it appeared出现位置 | What it means这句话在说什么 |
|---|---|---|
| — | The key elements of Porsche's turnaround plan 盈亏平衡点 —— 覆盖掉全部固定成本、开始赚 · 第 3 张术语卡 | Porsche wants that line to sit at 200,000 units — well under the 279,449 cars it delivered in 2025. That is the whole point of shrinking. 把盈亏平衡点压低有两把刀：一是减固定成本（裁员、砍研发项目、共用平台），二是提高单车的贡献毛利（提价、卖更贵的版本）。保时捷两把一起用，于是把这条线从 28 万辆级别压到 20 万辆以下。反过来说，一家必须卖 30 万辆才能不亏的豪华品牌，一旦市场缩到 25 万辆，就只剩降价一条路 —— 而降价会毁掉品牌溢价。 |