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量本利分析是根据数量、成本、利润三者之间的关系进行综合分析,来预测利润、决定数量、控制成本的一种常用数学分析方法。通常所用的确定条件下的量本利分析有两点假设:一是产销相等,即企业生产的产品完全能销售出去;二是销售量确定,即未来只存在一个销售量。如果对此作进一步的研究,这两点假设都是不现实的。首先,产销不一定相等。企业生产在前,销售在后,即使作了严格
The quantitative principal analysis is a commonly used mathematical analysis method for predicting profits, determining quantities, and controlling costs based on a comprehensive analysis of the relationship among quantity, cost, and profit. There are two assumptions in the quantitative analysis of the quantity used under the specified conditions: first, equal production and sales, that is, the products produced by the enterprise can be sold completely; second, the sales volume is determined, that is, there is only one sales volume in the future. If these are studied further, these two assumptions are unrealistic. First of all, production and sales are not necessarily equal. The company produced before, after sales, even if strict