单位毛利对标准差系数影响的分析  

Analysis on how to influence the standard deviation coefficient by utilizing the unit contribution margin

作　　者：马万青[1] 和丽军[2] 

机构地区：[1]云南民族大学数学与计算机科学学院,云南昆明650031 [2]昆明医学院物理数学教研室,云南昆明650031

出　　处：《云南民族大学学报（自然科学版）》2004年第2期142-145,共4页Journal of Yunnan Minzu University:Natural Sciences Edition

摘　　要：　在销售量为随机变量的时候,本文利用标准差系数来讨论销售量、税息前收益和税后收益的波动程度之间的联系.看到在单位毛利较高的时候,销售量、税息前收益和税后收益的波动程度是逐渐增加的.但是单位毛利降低时,就会出现异常的情况.不同的单位毛利导致不同的企业收益波动规律.This paper discusses, when the volume of sales is random variable, the contact among the wavy degrees of the volume of sales, the earnings before interest and tax, and the earnings after tax by utilizing the standard deviation coefficient. The wavy degrees of the volume of sales, the earnings before interest and tax, and the earnings after tax are gradually increasing if the unit contribution margin is at a higher level. But the unit contribution margin is at a lower level, it will appear the unusual case. The difference of unit contribution margin will lead to the different wavy rule of business income.

关 键 词：随机变量 销售量 单位毛利 税息前收益 税后收益 标准差系数 企业 

分 类 号：F275[经济管理—企业管理] F224[经济管理—国民经济]