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CHE FINE HA FATTO IL VECCHIO BREAK-EVEN-POINT?

 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. 

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