盈亏临界点,简单地说就是保本点。它以图表的形式表示企业的销售总收入和总费用两者恰好相等的交叉点,在这个点上,告诉人们企业应有多少销售总收入才能和总费用(总成本)持平,使企业处于无盈利也无亏损的保本状态。现根据笔者学习中的一些体会、谈谈运用盈亏临界点公式的两个问题。 The critical point of profit and loss is simply the preservation point. It shows the intersection of the company’s total sales revenue and total costs in exactly the same form. It tells people how much total sales revenue the company must have in order to be equal to the total cost (total cost), leaving the company in the clear. Profitability also has no loss of state of protection. According to some experiences in the study of the writer, two issues concerning the use of the profit and loss critical point formula are discussed.