盈亏临界点,是指企业收入和成本相等时的特殊经营状态,即边际贡献(销售收入总额减去变动成本总额)等于固定成本时企业处于既不盈利也不亏损的状态。盈亏临界点分析也称保本点分析。首先,它可以为企业经营决策提供在何种业务量下企业将盈利,以及在何种业务量下企业会出现亏损等总括性的信息;也可以提供在业务量基本确定的情况下,企业降低多少成本,或增加多少收入才不至于亏损的特定经济信息。在特定情况下,也可以为企业内部制定经济责任制提供依据。比如,企业决策层——董事会对企业经营层下达了 The profit and loss critical point refers to the special operating state when the company’s income and costs are equal, that is, when the marginal contribution (total sales revenue minus total variable cost) is equal to the fixed cost, the company is neither profitable nor lossy. The profit and loss critical point analysis is also called the analysis of the protection point. First of all, it can provide enterprise business decisions with the total amount of information under which business volume the company will be profitable and under which business volume the company will suffer losses, etc. It can also provide a reduction in business volume if the business volume is basically determined. How much is the cost, or how much income does it add to the loss of specific economic information? Under certain circumstances, it can also provide a basis for the company to formulate its economic responsibility system. For example, the corporate decision-making level - the board of directors issued a