出版专业资格考试本量利经验公式的误差分析  

Error Analysis of CVP Empirical Formula in Professional Qualification Examination for Publication

作　　者：胡亚敏[1] 闫杏丽[1] 张海燕[1] 

机构地区：[1]合肥工业大学学报杂志社,合肥230009

出　　处：《合肥工业大学学报（社会科学版）》2015年第3期140-144,共5页Journal of Hefei University of Technology(Social Sciences)

摘　　要：文章利用出版专业职业资格考试辅导材料中本量利分析的基本公式,推导了基于成本定价法的定价公式和计算版税稿酬的定价公式;将之与教材中给出的经验公式进行分析、比较,得出了经验公式的误差和相对误差;并通过实例进行计算,证明了经验公式的误差很小、精确度很高。同时文章引入系数d和d*,大大简化了本量利公式,为参加出版专业职业资格考试的考生和出版专业技术人员掌握和记忆本量利分析公式提供了一种有效的方法。Based on the basic formula of cost‐volume‐profit（CVP） analysis in the resource materials of professional qualification examination for publication ,this paper derives the pricing formula and the pricing formula of royalties based on cost pricing method ,and draw s the error and relative error of the empirical formula based on the comparative analysis between the pricing formula and the empirical for‐mula in textbooks .Through an example of calculation ,it is proved that the error is very small ,and the empirical formula is of high precision .Meanwhile ,the coefficients of dand dare introduced ,thus greatly simplifying the CVP formulas .The study provides an effective method of mastering and mem‐orizing the CVP formulas for the examinee of publication professional qualification examination and the publication professional technical personnel .

关 键 词：出版专业资格考试 本量利分析 经验公式 误差分析 相对误差 

分 类 号：G231[文化科学]