浅谈盈亏平衡点在新能源正极材料企业的应用  

Discussion on the Application of Breakeven Point in New Energy Positive Electrode Material Enterprises

作　　者：吴卫荣 WU Wei-rong(Fujian Zijin lithium material Technology Co.,LTD,Fujian 364200,China)

机构地区：[1]福建紫金锂元材料科技有限公司,福建龙岩364200

出　　处：《世界有色金属》2023年第20期141-143,共3页World Nonferrous Metals

摘　　要：文章以新能源正极材料企业盈亏平衡点为研究对象,首先分析了盈亏平衡点分析对于新能源正极材料企业的意义,继而介绍了新能源正极材料企业成本构成、市场给予新能源正极材料企业的加工费收入情况,最后介绍了盈亏平衡点的分析及结果,对企业生产经营的指导作用。The article takes the breakeven point of new energy positive electrode material enterprises as the research object.Firstly,it analyzes the significance of breakeven point analysis for new energy positive electrode material enterprises.Then,it introduces the cost composition of new energy positive electrode material enterprises,the processing fee income given by the market to new energy positive electrode material enterprises.Finally,it introduces the analysis and results of breakeven point,which guides the production and operation of enterprises.

关 键 词：新能源正极材料企业 成本 加工费收入 盈亏平衡点 

分 类 号：TF826.3[冶金工程—有色金属冶金]