break-even cost中文什么意思

break: vt. (broke，〔古語〕 brake; brok ...
even: n. 〔詩〕傍晚，黃昏 (＝evening)。
cost: n. 1.費(fèi)用；代價(jià)，價(jià)格；成本。 2.犧牲；損害，損失 ...
break even: 保本; 變成損益平衡; 不賠不賺; 不盈不虧; 不賺不賠; 不賺不貼; 打成平手，得失相抵; 打破平衡; 收入相抵的; 收支平衡; 收支相抵; 盈虧平衡
break-even: adj. 得失相當(dāng)?shù)?，不賺不賠的。

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Break - even cost
無盈虧價(jià)格
However some problems have exposed as well - employees " indifference in break - even cost , imperfect institutions of cost evaluation & cost control , cost accounting of workshop departed from that of the whole factory , false cost statistics , nonstandard materials management leading to out - of - control cost , man - hour and material quotas without restriction , financial executives with low abilities in general
但也存在一些突出問題，如企業(yè)員工成本意識薄弱，成本考核、監(jiān)督制度不完善，廠級成本核算與車間成本核算脫節(jié)，成本失真現(xiàn)象比較嚴(yán)重，物資管理缺乏規(guī)范化而造成成本失控，工時(shí)及材料定額不完善而缺乏約束力，從事財(cái)務(wù)管理會計(jì)人員的素質(zhì)普遍不高等等。

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