【中文版】

成本倒挂是指企业的销售收入低于其生产成本，即企业卖出商品或提供服务所获得的收入不足以覆盖其生产该商品或提供服务的成本。这是一种不正常的经营状况，长期下去会导致企业亏损。

成本倒挂的原因有很多，可能是企业所销售的产品或提供的服务需求量不大，或者市场竞争激烈导致销售价格下降，使得销售收入无法承担生产成本。另外，也可能是企业的生产成本过高，使得即使有足够的销售量，也无法获得足够的利润。

成本倒挂对企业的影响非常大。首先，它会使得企业的经营状况恶化，因为企业的收入无法承担其生产成本。其次，它会使得企业的竞争力下降，因为企业在市场竞争中处于不利地位。最后，它会使得企业的资金链断裂，因为企业无法获得足够的资金来支持其日常经营。

为了解决成本倒挂问题，企业可以采取多种措施，例如通过提高生产效率、降低生产成本、提高产品质量、增加产品附加值等方式来提高企业的竞争力。此外，企业也可以通过调整产品结构、拓展市场、加强管理等途径来改善经营状况。

总之，成本倒挂是一种不正常的经营状况，对企业的影响非常大。企业应该采取积极措施来解决这一问题，以保持其经营状况的良好和竞争力的提升。

【英文版】

What is cost inversion? Cost inversion refers to the situation in which the sales revenue of an enterprise is less than its production cost, i.e., the income obtained from selling products or providing services is insufficient to cover the cost of producing the products or providing services. This is an abnormal operating condition, which will lead to losses for the enterprise in the long run.

There are many reasons for cost inversion. For example, the demand for the products or services provided by the enterprise may be low, or market competition may lead to a decrease in sales prices, making the sales revenue unable to cover the production cost. In addition, the production cost of the enterprise may be too high, so that even with sufficient sales volume, sufficient profits cannot be obtained.

The impact of cost inversion on the enterprise is very large. Firstly, it will worsen the operating conditions of the enterprise because the income of the enterprise cannot cover its production costs. Secondly, it will weaken the competitiveness of the enterprise because it is at a disadvantage in market competition. Finally, it will cause the capital chain of the enterprise to break because the enterprise cannot obtain sufficient funds to support its daily operations.

To solve the problem of cost inversion, the enterprise can take various measures, such as improving production efficiency, reducing production costs, improving product quality, increasing product value-added, etc., to improve the competitiveness of the enterprise. In addition, the enterprise can also adjust its product structure, expand markets, strengthen management and other ways to improve its operating conditions.

In summary, cost inversion is an abnormal operating condition, which has a very large impact on the enterprise. The enterprise should take active measures to solve this problem in order to maintain good operating conditions and improve competitiveness.