基于动态盈亏平衡分析的煤矿经济评价  

Economic Evaluation of Coal Mine Based on Dynamic Break Even Analysis

作　　者：杨怀敏[1] 王兆瑞[1] 

机构地区：[1]河北工程大学矿业与测绘工程学院,河北邯郸市056038

出　　处：《矿业研究与开发》2017年第5期109-111,共3页Mining Research and Development

摘　　要：为确定煤炭企业矿井项目投建的盈利能力,以陕西园子沟矿井项目为研究对象,基于盈亏平衡分析法对该项目进行经济评价。根据陕西省近几年的煤炭均价,采用静态与动态两种盈亏平衡法对园子沟项目进行经济评价,结果显示园子沟项目采用静态盈亏平衡法评价时为盈利状态,而动态评价时则为微利或亏损状态。以此得出在可行性研究的不确定分析阶段,采用考虑时间价值以及内部收益率的动态盈亏平衡法来进行经济评价更为合理。In order to determine the profitability of shaft project in coal enterprises, taking the shaft project of Yuanzigou mine in Shaanxi as a research object, its economic evaluation was carried out based on the break even analysis. According to the average coal price of Shaanxi province in recent years, the static break even analysis and the dynamic break even analysis were used for the economic evaluation of Yuanzigou project. The results showed that the project was profitable when it was evaluated by static break even analysis, while presented little profit or loss state when it was evaluated by dynamic break even analysis. Therefore, in the uncertain analysis phase of feasibility research, the dynamic break even analysis considering the time value and the inter- nal rate of return was more reasonable for economic evaluation.

关 键 词：动态盈亏平衡分析 经济评价 煤炭价格 

分 类 号：F407.21[经济管理—产业经济]