Pubblicato in
Imprese il 18 Gennaio 2011 |
589 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.
×
Lascia una recensione
589 Commenti riguardo "CHE FINE HA FATTO IL VECCHIO BREAK-EVEN-POINT?"
vibrating strapless dildo
[…]Sites of interest we’ve a link to[…]
butt plug
[…]here are some hyperlinks to web pages that we link to because we assume they’re worth visiting[…]
green card organization
[…]Wonderful story, reckoned we could combine a handful of unrelated data, nevertheless definitely worth taking a appear, whoa did a single understand about Mid East has got additional problerms too […]
8 inch dildo
[…]that may be the end of this article. Right here you will obtain some web sites that we think youll value, just click the hyperlinks over[…]
greencardorganization
[…]always a huge fan of linking to bloggers that I appreciate but really don’t get a lot of link enjoy from[…]
realistic stroker
[…]Sites of interest we’ve a link to[…]
Termite treatment Greensboro
[…]that is the end of this write-up. Right here youll locate some internet sites that we consider you will appreciate, just click the hyperlinks over[…]
thrusting anal toys
[…]although web sites we backlink to beneath are considerably not connected to ours, we really feel they’re essentially really worth a go through, so have a look[…]
powerful realistic
[…]The information talked about within the write-up are a number of the very best out there […]
https://www.movieschor.org/genre/hollywood-english-audio/
[…]here are some links to web-sites that we link to since we assume they’re worth visiting[…]
herbert grönemeyer keine heimat
[…]The details mentioned within the article are some of the best out there […]
sex toys
[…]Sites of interest we have a link to[…]
https://www.intensedebate.com/people/oneworld_herald
[…]please check out the web sites we follow, including this one particular, because it represents our picks from the web[…]
most realistic dildo
[…]Here are a number of the web pages we recommend for our visitors[…]
pocket pussy
[…]here are some hyperlinks to web sites that we link to because we assume they may be worth visiting[…]
best pegging toys
[…]although internet websites we backlink to beneath are considerably not connected to ours, we really feel they may be truly worth a go by means of, so have a look[…]
how to increase penis size naturally
[…]Wonderful story, reckoned we could combine a handful of unrelated information, nevertheless truly really worth taking a look, whoa did one particular master about Mid East has got extra problerms also […]
dual pleasure sex toy
[…]Sites of interest we’ve a link to[…]
romance kit
[…]Here are several of the web sites we advocate for our visitors[…]
best vibrating panty
[…]below youll discover the link to some sites that we believe you must visit[…]
gay enema bag
[…]just beneath, are quite a few completely not related web pages to ours, nonetheless, they are certainly worth going over[…]
best wall dildo
[…]the time to read or pay a visit to the content or internet sites we’ve linked to beneath the[…]
gay male toys
[…]Sites of interest we have a link to[…]
Cheap pharmacy pills
[…]one of our visitors recently advised the following website[…]
quick loans bad credit
[…]Sites of interest we have a link to[…]
push notification marketing service
[…]we came across a cool site that you simply might delight in. Take a look when you want[…]
dildo feels real
[…]the time to study or go to the subject material or web pages we have linked to beneath the[…]
scrap car removal surrey
[…]we came across a cool website which you may appreciate. Take a look when you want[…]
writing jobs remote
[…]usually posts some very fascinating stuff like this. If youre new to this site[…]
опорная часть оси
[…]although internet sites we backlink to beneath are considerably not related to ours, we feel they are essentially worth a go through, so possess a look[…]
болезнь феллинга
[…]The info mentioned inside the article are a number of the most effective obtainable […]
male enlargement tools
[…]Wonderful story, reckoned we could combine a couple of unrelated data, nevertheless really worth taking a appear, whoa did a single study about Mid East has got far more problerms as well […]
glands ring
[…]we came across a cool web-site which you could possibly enjoy. Take a appear in the event you want[…]
best ben wa balls
[…]very few web sites that transpire to be in depth beneath, from our point of view are undoubtedly very well worth checking out[…]
king dong dildo
[…]please stop by the web pages we comply with, including this a single, because it represents our picks through the web[…]
rabbit vibrator
[…]usually posts some quite interesting stuff like this. If you are new to this site[…]
target meter
[…]below you will find the link to some sites that we assume you ought to visit[…]
waterbased lubricants
[…]Sites of interest we’ve a link to[…]
adult board games for couples
[…]Here are some of the web-sites we advocate for our visitors[…]