非线性盈亏平衡分析的代数方法  

The algebraic method of Non-linear profit and loss andlysis

作　　者：刘汝臣[1] 刘枫[1] 

机构地区：[1]辽宁省交通高等专科学校基础部,沈阳110122

出　　处：《长春工程学院学报（自然科学版）》2006年第1期86-88,共3页Journal of Changchun Institute of Technology：Natural Sciences Edition

摘　　要：盈亏平衡分析是企业经营决策中的一个重要问题。把传统的线性盈亏平衡分析拓广到非线性盈亏平衡分析,并对有关计算方面的问题进行了探讨。提出临界价格的概念,推导出临界价格的计算公式或应满足的条件。The analysis of profit and loss is a vital problem for business management decision.This paper extends the traditional linear analysis of profit and loss to non-linear analysis.It goes further into the calculating problems concerned as well.Moreover,the concept of critical price is primarily put forward here,and the calculating formula or some necessary requirements for critical price are deduced and ascertained.

关 键 词：盈亏平衡 临界价格 成本模型 

分 类 号：O151[理学—数学]