" 'BEP๋œป' ํƒœ๊ทธ์˜ ๊ธ€ ๋ชฉ๋ก
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BEP๋œป1

๋น„์ฆˆ๋‹ˆ์Šค ์šฉ์–ด(6): BEP ๋œป BEP๋ž€? Break-even point (BEP) refers to the situation where a company’s revenues and expenses were equal within a specific accounting period. BEP๋ž€ Break-Even Point์˜ ์•ฝ์ž๋กœ ํŠน์ • ํšŒ๊ณ„๊ธฐ๊ฐ„ ๋‚ด์— ํšŒ์‚ฌ์˜ ๋น„์šฉ์ด ๋งค์ถœ๊ณผ ์ผํ•˜๋Š” ์ง€์ ์„ ๋งํ•œ๋‹ค. ์ฆ‰, ์šฐ๋ฆฌ๋‚˜๋ผ ๋ง๋กœ๋Š” ์ด๋ฏธ ์•Œ๊ณ  ์žˆ๋Š” "์†์ต๋ถ„๊ธฐ์ "์„ ๋งํ•˜๋ฉฐ ํšŒ์‚ฌ์˜ ๋‹น๊ธฐ์ˆœ์ด์ต์ด (๋น„์šฉ-๋งค์ถœ)์ด 0 ์ดˆ๊ณผ์ธ ์‹œ์ ์„ ๋งํ•œ๋‹ค. ์‹ค์ œ ๋น„์ฆˆ๋‹ˆ์Šค์—์„œ ์‚ฌ์šฉ๋˜๋Š” BEP ๋ญ์•ผ? ์†์ต๋ถ„๊ธฐ์  ์ด๋ผ๊ณ  ํ•˜๋ฉด ๋˜์ง€ ๊ตณ์ด? ์Œ... ๋‚˜๋„ ๋™์˜ํ•˜์ง€๋งŒ ๋น„์ฆˆ๋‹ˆ์Šค์—์„œ ์˜์™ธ๋กœ ์†์ต๋ถ„๊ธฐ์ ์ด๋ผ๋Š” ๋ง๋ณด๋‹ค BEP๋ผ๊ณ  ์ž์ฃผ ์“ฐ๋Š” ์‚ฌ๋žŒ๋“ค์„ ๋งŽ์ด ๋ดค๊ณ  ์ž์—ฐ์Šค๋Ÿฝ๊ฒŒ ๋‚˜๋„ ๊ทธ๋ ‡๊ฒŒ ์“ด๋‹ค. (์‚ฌํšŒ์ƒ.. 2022. 10. 7.
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