損益評估
Income estimate

一家店不能只從人流的多寡來評估收益。

Running a store can't solely evaluate its profits based on foot traffic.

營業毛利−營業費用＝營業利益

營業費用（Operating Expenses）：指在不銷貨的情況下，仍需負擔的管理費用，也可視為間接成本。最常見的包含後勤管理的行政、會計、法務人員，到行銷、廣告等銷售人員，以及研發與產品開發人員的費用。

Operating gross profit - operating expenses = operating profit

Operating expenses refer to the management expenses that still need to be borne even when there are no sales, and can also be seen as indirect costs. The most common ones include administrative personnel such as logistics management, accounting, legal, sales personnel including marketing, advertising, as well as expenses related to research and product development personnel.

營業利益±業外收支−所得稅＝稅後淨利

Operating profit ± non-operating income/expenses - income tax = net profit after tax

(營業收入-營業成本) / 營業收入 * 100% = 毛利率 

毛利率就是毛利佔營業收入的百分比。單純只看毛利很難預估營運狀況，因此以比例來看會更加準確，例如甲公司毛利為1百萬元，但乙公司為50萬元，乍看之下家公司賺比較多錢，但如果甲公司營收為1千萬，但乙公司營收為1百萬，你就可以算出甲公司的毛利率是10%，但乙公司是50%。

(Revenue - Cost of Goods Sold) / Revenue * 100% = Gross Profit Margin

Gross profit margin represents the percentage of gross profit out of revenue. Simply looking at gross profit makes it difficult to forecast operational conditions accurately. Therefore, examining it as a proportion provides a more precise assessment. For instance, if company A has a gross profit of 1 million yuan and company B has 500,000 yuan, at first glance, company A seems to earn more money. However, if company A's revenue is 10 million yuan while company B's revenue is only 1 million yuan, you can calculate that company A's gross profit margin is 10%, whereas company B's is 50%.

固定成本 /  平均產品毛利率  = 損益平衡點

損益平衡點就是當「營業收入」等於「營業支出」時候的營業額，也就是打平的意思。

固定成本：店開著就算不賣東西也要支付的費用，例如房租、折舊攤提、稅金、保險費、人事費用等。

變動成本：賣產品才會出現的成本，例如材料費、瓦斯費等。

營業額：變動成本經由你的店面轉化出來的營業收入。

例如開一間咖啡店，沒有賣出產品的情況下，每個月就需要固定費用10萬元，店裡只有黑咖啡這一項商品，黑咖啡的成本為20元，售價100元，毛利率就是80%，假設每月營業30天，代表每個月必須做到12萬5千元才能打平。
100000 / 0.8 = 125000 

以一杯咖啡100元的售價來算，每天要賣出41杯才打平，第42杯才開始賺錢。
125000 / 30 = 4166 

Fixed costs / average product gross margin = breakeven point

The breakeven point is when "Revenue" equals "Operating Expenses," indicating a balanced level of operations.

Fixed costs: Expenses that must be paid regardless of sales, such as rent, depreciation, taxes, insurance premiums, and personnel expenses.

Variable costs: Costs that arise only when products are sold, such as material costs and gas fees.

Operating revenue: The revenue generated by your business from converting variable costs.

For example, for a coffee shop, if no products are sold, fixed expenses amount to 100,000 yuan per month. If the shop only sells black coffee, which costs 20 yuan to produce and is sold for 100 yuan, the gross profit margin is 80%. Assuming the shop operates for 30 days a month, it needs to generate 125,000 yuan to break even.

100,000 / 0.8 = 125,000

With a selling price of 100 yuan per cup of coffee, the shop needs to sell 41 cups per day to break even, with profitability starting from the 42nd cup.

125,000 / 30 = 4,166