Fixed assets loans are relatively stable and fixed. Loan repayment plans and long-term loans can be included in the budget. You can help buy assets, or you can't afford them. The purchased assets will become loan collateral. The interest rate of long-term loans is higher than that of short-term loans. Loan applications are usually very detailed. The lender asked a lot of information about the purchase details and the financial situation of the enterprise. If you violate the loan contract, you may need to repay all the loans immediately. If the loan cannot be repaid, the lender may confiscate the assets and paralyze the enterprise.

Break-even point = total fixed cost ÷ (unit selling price-unit variable cost). The breakeven point is also called guaranteed sales or guaranteed sales. Simply put, there is no loss, and the total income is equal to the total cost. The following is an example: new product decision. When developing new products, it can be seen from the break-even point that the new products should reach the lowest sales volume or the lowest sales amount, so that the investment will not lose money. Expansion or contraction decision, unit selling price minus unit variable cost, also known as unit profit contribution, can decide whether to expand business or stop production or business by unit profit contribution ≥0. From the break-even point formula, it can be found that if the unit selling price subtracts the unit variable cost, that is, the unit profit contribution, it means whether there is money to be made for each unit of products sold. If the unit selling price is far greater than the unit variable cost, not only the variable cost can be recovered, but also the fixed cost can be recovered, and finally profits can be generated.