盈亏平衡分析法的应用拓展研究  

Expanding Research on the Application of Break Even Analysis

作　　者：刘清峰[1] LIU Qing-feng(Shanghai University of Medicine&Health Sciences,Shanghai 201318,China)

机构地区：[1]上海健康医学院,上海201318

出　　处：《教育教学论坛》2020年第24期114-115,共2页Education And Teaching Forum

摘　　要：盈亏平衡分析是通过分析企业的销售量、成本、价格、利润之间关系,测算出盈亏平衡点,进而指导企业管理实践。从动态角度对盈亏平衡理论的应用进行拓展,研究内容包括盈亏平衡产量、盈亏平衡价格、盈亏平衡可变成本。通过扩展盈亏平衡理论的应用范围,对管理实践具有了重要的指导意义。Break even analysis is to calculate the profit and loss balance point by analyzing the relationship among sales volume,cost,price and profit of an enterprise,and then guide the enterprise management practice.In this paper,the application of break even theory is expanded from a dynamic point of view.This paper expands the application of break even theory,which has a more in-depth guiding significance to management practice.

关 键 词：盈亏平衡分析法 企业管理 利润 可变成本 

分 类 号：G642.0[文化科学—高等教育学]