Production is getting less costly every year and break-even costs are plummeting to much lower levels than commonly believed, certainly lower than $75 per barrel.

石油生产的成本每年都在下降，盈亏平衡成本正大幅跌落至难以置信的水平，远低于每桶75美元。

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As your selling price, direct costs and indirect costs change, so will your break-even point.

随着零售价、直接成本和间接成本的变动，你的收支平衡点也会变化。

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For example, if your overhead costs were $1,000 and your contribution margin from each unit you sell is $10, then your break-even in units would be $1000/$10 or 100 units.

比如，你的日常开支费用是1000美元，单位边际收益是10美元，那么你的收支平衡数量就是1000美元/10美元，或者100件。

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That will mean lowering break-even points, reducing costs and streamlining operations, Henderson said.

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In investor jargon, it therefore has huge operating leverage: the initial start-up costs for hardware and software were high, but since break-even each new client's revenues have been almost pure profit.

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Ruiz, speaking at a Bank of America (nyse: BAC - news - people ) technology conference yesterday, said that in recent months he has focused on tightening the company's supply chain, boosting its capitalization and reducing break-even levels, in part by lowering fixed costs.

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