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无差别平衡点是运用管理技术的方法,找出两种方案没有差别时的临界点,或者发现某种方案的盈亏平衡点,通过定量分析,从中判别方案的优劣性,为科学决策提供依据,是企业财务管理应掌握的重要方法,在企业的许多方面都有着广泛的应用。
Balancing point of no difference is the use of management techniques to find the critical point of the two programs without any difference or to find a breakeven point of a program through quantitative analysis to determine the merits of programs to provide the basis for scientific decision-making Is an important method that should be mastered in the financial management of an enterprise. It has a wide range of applications in many aspects of an enterprise.