Pubblicato in
Imprese il 18 Gennaio 2011 |
609 commenti
Ogni tanto mi capita di parlare con titolari di azienda e top manager di break-even-point. Alcuni fingono di sapere di che si tratta, altri ammettono di non conoscerlo affatto. Mi rendo conto che forse commetto un errore tattico pronunciandone la locuzione inglese, così come l’ho imparata, anni fa.
Il Break-event-point, o punto di equilibrio, in letteratura, viene spiegato come il punto al quale corrisponde l’eguaglianza tra costi totali e ricavi totali. Molto meglio sarebbe dire che è il volume di beni prodotti e venduti al quale corrisponde l’uguaglianza tra costi totali e ricavi totali. Ogni azienda esiste nella misura in cui produce e vende qualcosa. Ha senso parlare di punto di equilibrio solo quando lo si spiega attraverso le coordinate cartesiane. Decisamente preferisco la formula analitica. Eccola:
Cf
q = ———————-
p – cv
Legenda : q= quantità prodotta e venduta; Cf= costi fissi; p= prezzo medio di ogni unità prodotta e venduta; cv= costo per unità prodotta e venduta
Beninteso la formula va interpretata e adattata a ciascun business. Basti comunque pensare che quanto più basso è il valore di q, tanto migliori sono le prospettive di redditività.
E’ un vero peccato che non se ne senta quasi più parlare. Tanto più se si tiene conto che da essa discende il giudizio sulla redditività di qualsiasi business.
Personalmente ho applicato con efficacia questa formula nei seguenti settori merceologici:
_azienda vinicola_supermercato_salumificio_concessionaria auto_concessionaria moto_azienda di consulenza_ azienda di servizi_azienda bevande_azienda marmellata_calzaturificio_calzettificio.
A pensarci bene, buona parte delle cause della scarsa competitività delle aziende italiane di cui si parla ormai da anni, dipende da quella piccola formula riportata sopra.
Hi thereHello, I enjoy reading all ofthrough your articlepostarticle post. I likewanted to write a little comment to support you.
Normally I do not read post on blogs, but I would like to say that this write-up very compelled me to try and do so! Your writing style has been amazed me. Thank you, quite nice article.
Fantastic goods from you, man. I have understand your stuff previous to and you’re just too magnificent. I really like what you have acquired here, really like what you are stating and the way in which you say it. You make it entertaining and you still take care of to keep it sensible. I can’t wait to read far more from you. This is really a tremendous site.
You have brought up a very superb details , thankyou for the post.
Some really great information, Gladiola I found this. “Civilization is a transient sickness.” by Robinson Jeffers.
I think other website proprietors should take this site as an model, very clean and great user friendly style and design, let alone the content. You’re an expert in this topic!
I am continually looking online for tips that can assist me. Thx!
Very interesting topic, regards for posting.
I am only writing to let you understand of the extraordinary encounter my wife’s daughter found studying your web site. She mastered numerous pieces, with the inclusion of what it’s like to possess an awesome coaching nature to get a number of people without problems understand certain tortuous things. You actually exceeded our desires. Thank you for giving the helpful, dependable, explanatory and fun thoughts on your topic to Jane.
But wanna admit that this is invaluable , Thanks for taking your time to write this.
Perfectly pent subject matter, Really enjoyed looking at.
Hello very nice site!! Man .. Excellent .. Amazing .. I will bookmark your site and take the feeds additionally…I’m satisfied to find a lot of useful info right here in the post, we’d like work out more techniques on this regard, thank you for sharing.
Excellent blog here! Additionally your web site quite a bit up fast! What web host are you the use of? Can I get your associate link on your host? I desire my site loaded up as quickly as yours lol
You really make it seem so easy with your presentation but I find this topic to be really something that I think I would never understand. It seems too complex and very broad for me. I’m looking forward for your next post, I will try to get the hang of it!
I’m really impressed with your writing skills as well as with the layout on your blog. Is this a paid theme or did you customize it yourself? Either way keep up the excellent quality writing, it’s rare to see a nice blog like this one today..
I was looking through some of your posts on this site and I conceive this site is very instructive! Continue posting .
I really enjoy examining on this site, it contains superb articles . “Do what you fear, and the death of fear is certain.” by Anthony Robbins.
Thank you so much for providing individuals with an exceptionally remarkable opportunity to read critical reviews from this website. It is usually so superb plus jam-packed with fun for me personally and my office mates to search your website the equivalent of three times in a week to read through the fresh issues you have. Not to mention, we’re at all times pleased considering the awesome tactics served by you. Some 2 facts in this article are basically the very best I have ever had.
You actually make it seem so easy with your presentation but I find this topic to be actually something that I think I would never understand. It seems too complicated and very broad for me. I am looking forward for your next post, I’ll try to get the hang of it!
I have been browsing on-line greater than three hours lately, but I by no means discovered any fascinating article like yours. It’s lovely worth enough for me. In my opinion, if all webmasters and bloggers made good content as you did, the net will be much more helpful than ever before. “A winner never whines.” by Paul Brown.
I think other web-site proprietors should take this web site as an model, very clean and fantastic user genial style and design, as well as the content. You’re an expert in this topic!
Definitely believe that which you said. Your favorite justification seemed to be on the web the simplest thing to be aware of. I say to you, I definitely get irked while people consider worries that they just do not know about. You managed to hit the nail upon the top and also defined out the whole thing without having side effect , people can take a signal. Will likely be back to get more. Thanks
Wow! This could be one particular of the most helpful blogs We have ever arrive across on this subject. Basically Excellent. I’m also an expert in this topic so I can understand your hard work.
Good website! I truly love how it is easy on my eyes and the data are well written. I’m wondering how I might be notified when a new post has been made. I’ve subscribed to your RSS feed which must do the trick! Have a great day!
Good web site! I really love how it is simple on my eyes and the data are well written. I am wondering how I might be notified when a new post has been made. I have subscribed to your RSS feed which must do the trick! Have a nice day!
F*ckin’ awesome issues here. I’m very glad to peer your post. Thank you so much and i am taking a look forward to touch you. Will you kindly drop me a e-mail?
http://www.pizzatop.dk/bb/
Excellent post. I was checking constantly this blog and I’m impressed! Extremely useful information specifically the last part 🙂 I care for such info a lot. I was looking for this particular information for a long time. Thank you and good luck.