盈亏临界点分析在企业多产品经营战略中的运用  

Application of Break-even Point Analysis in Multi-variety Product Strategy

作　　者：徐刚[1] 赵良庆[1] 史明瑛[1] 侯继红[1] 凌斌[1] 

机构地区：[1]合肥学院 经济系,合肥230022

出　　处：《技术经济》2008年第1期103-105,共3页Journal of Technology Economics

基　　金：安徽省教育厅人文社科研究项目(2007sk276)

摘　　要：利用本—量—利分析法可以判断盈亏临界点,使生产经营决策科学合理。当企业管理者面对多品种产品的决策时,在考虑企业综合固定成本和产品个别固定成本的前提下,按边际贡献率的大小来安排生产和销售的先后顺序,能够确定出更加精确的盈亏临界点。Cost-volume-profit relationship analysis is used to determine the break-even point to make the decision of production and marketing management scientific and rational. Enterprise managers facing the problem of the decision of multi-variety production can accurately determine break-even point while general and individual fixed cost are taken into account and the order of production and marketing is arranged according to the contribution margin rate.

关 键 词：盈亏临界点 销售额 固定成本 边际贡献 

分 类 号：F275[经济管理—企业管理]