线性方程在本量利分析中的应用  

Quantity and Profit Analysis of Linear Equation

作　　者：杨转玲 YANG Zhuanling(Zhangzhou City College,Zhangzhou 363000,China)

机构地区：[1]漳州城市职业学院经济管理系,福建漳州363000

出　　处：《济宁学院学报》2018年第5期14-16,共3页Journal of Jining University

基　　金：福建省中青年教师教育科研项目"ERP环境下会计信息系统内部控制策略研究"(JAS161088)

摘　　要：用向量表示多品种的可变因素,引入线性代数方程求解方法,可对多品种本量利模型中的保利点和保本点进行计算分析。研究发现,当供不应求时,企业要优先生产、多生产固定成本与贡献毛益率比值小的产品;当供过于求时,按固定成本与贡献毛益率比值从小到大逐次生产所需产品,尽快转亏为盈。The variable factors of many varieties are expressed by vectors, and the linear algebraic equation is introduced to calculate and analyze the profit point and breakeven point in the quantity and profit model. It is found that enterprises need to produce more products with a small ratio of fixed cost to gross profit when the supply is in short . In the oversupply,we can also consider producing the required products according to the ratio of fixed cost to gross profit rate from small to large so as to turn to profits as soon as possible.

关 键 词：保利点 保本点 贡献毛益 线性方程 基础解系 

分 类 号：F234.3[经济管理—会计学]