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量、本、利指的是产量、成本、利润。量、本、利分析法简称盈亏分析图,是以变动成本为基础,边际收益为核心,对它所涉及的售价、固定费用、变动费用和产量等变动关系作定量分析,用数学模型和图表,求得最优方案,为企业搞活生产经营,增强应变能力,达到合理的目标销售额、理想的目标单位成本、最佳的目标利润等方面提供决策依据。量、本、利分析,最常用的是盈亏平衡点法(又称保本点法、损益转折点法、损益分歧法)。它的计算方法有三种:1.产量法;2,销售额法;3.临界收益法。
The amount of this, Lee refers to the output, costs, profits. The profit and loss analysis chart of quantity, capital and profitability analysis is based on the variable cost basis and the marginal revenue as the core. It quantitatively analyzes the changes in the selling price, fixed costs, changes in costs and production involved. The mathematical models and Chart, find the optimal program for businesses to invigorate the production and management, enhance resilience, to achieve a reasonable target sales, the ideal target unit cost, the best target profit and so provide decision-making basis. The amount of this, the profit analysis, the most commonly used is the breakeven point method (also known as the Bonus Point Method, the profit and loss turning point method, profit and loss disagreement). It has three calculation methods: 1. Yield Method; 2, sales method; 3. Marginal revenue method.