论文部分内容阅读
随着经济增加值(EVA)指标在企业中的普遍应用,保本点的计算也逐渐从以会计利润为基础转向以EVA为基础。这种趋势对于以保障用电为首要目标的县级供电企业而言并不总是合适的。本文结合县级供电企业两种成本核算口径,分别从会计利润和EVA两个视角推导保本点计算公式,并就计算公式与适用情况进行比较,旨在研究解决县级供电企业保本点求取和应用的问题。
With the widespread application of EVA in enterprises, the calculation of guaranteed points gradually shifts from accounting profit to EVA. This trend is not always appropriate for county-level power supply companies, with the primary goal of protecting electricity consumption. Based on the two accounting methods of county-level power supply enterprises, this paper derives the formula of calculating the guaranteed points from two perspectives: accounting profit and EVA, and compares the calculation formula with the application case, Application problems.