经营指标对利润敏感性分析  

Sensitivity Analysis of Operating Indicators to Profits

作　　者：李学斌 孟瑶 金子昕 Li Xuebin;Meng Yao;Jin Zixin

机构地区：[1]国网辽宁省电力有限公司 [2]国网辽宁省电力有限公司沈阳供电公司 [3]东北财经大学会计学院

出　　处：《理论界》2023年第2期73-77,共5页Theory Horizon

摘　　要：为应对当前复杂多变的经济环境,降低经营风险,保证企业的长远发展,电力企业采用利润敏感性分析,从众多对利润影响不确定的因素中找出对经济效益指标有重要影响的敏感性因素。根据相关的敏感性因素,采取相应的措施,有效地规划和预测企业的利润。In order to cope with the current complex and changeable economic environment,reduce the risk of operation,and ensure the long-term development of the enterprise,electric power enterprises use profit sensitivity analysis to find out the sensitivity factors which have important influence on econoric efficiency index from many factors which have uncertain influence on profit.Based on the relevant sensitivity factors,corresponding measures are taken to effectively plan and forecast the profits of the enterprise.

关 键 词：利润 利润敏感性分析 敏感系数 影响因素 

分 类 号：F12[经济管理—世界经济]