动态盈亏平衡在生产性工程建设项目中的应用  

Application of Dynamic Breakeven in Productive Engineering Construction Project

作　　者：李俊斌 

机构地区：[1]新疆石油工程设计有限公司,克拉玛依834000

出　　处：《价值工程》2017年第20期47-48,共2页Value Engineering

摘　　要：本文首先介绍了静态盈亏平衡的概念与原理,并分析了静态盈亏平衡分析模型的缺陷,通过建立资金时间价值的概念,将资金的时间价值考虑到盈亏平衡分析的实际应用中,建立了动态盈亏平衡点模型,为企业的投资决策和经营决策提供更加科学的理论依据,从而确保项目投资决策精准可靠。This paper firstly introduces the concept and principle of static breakeven and balance, and analyzes the shortcomings ofstatic breakeven analysis model. By establishing the concept of time value of capital, the time value of funds is taken into account in the practical application of breakeven analysis, and the dynamic breakeven point model is built, which provides a more scientific theoretical basis for the enterprise＇s investment decision-making and business decision-making, so as to ensure the project investment decision-making more accurate and reliable.

关 键 词：动态盈亏平衡分析 净现值 资金的时间价值 

分 类 号：F272.5[经济管理—企业管理]