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盈亏临界分析法可以为经营决策提供可靠的定量分析数据,盈亏临界点的计算比较简便,盈亏临界图表形象直观,因此,这种方法,受到经济工作同志的普遍欢迎。但是,盈亏临界分析法不是经营决策的唯一方法,这种方法本身具有一定的局限性,如果对这点认识不足,可能得出错误的结论,导致工作上的失误;同时,经过一次计算所得出的结论,不能一用就是若干年,否则,也会带来同样的结果。为了克服盈亏临界分析法的局限性,在具体运用盈亏临界数据时,需要从以下几个方面,对具体图表的有效性进行分析。相关时间因素对盈亏临界点的影响众所周知,盈亏临界点业务量X,是以固定成本C_1,除以单位产品销售价格V与单位产品变动成本C_2之差得出来的,即:
The profit and loss critical analysis method can provide reliable quantitative analysis data for business decision-making. The calculation of the profit and loss critical point is relatively simple. The critical diagram of the profit and loss critical chart is intuitive. Therefore, this method has been generally welcomed by the comrades of economic work. However, the critical analysis of profit and loss is not the only method of business decision-making. This method itself has certain limitations. If you do not know enough about this, you may get erroneous conclusions and lead to mistakes in your work. At the same time, after a calculation The conclusion cannot be used for a number of years. Otherwise, it will bring the same result. In order to overcome the limitations of the critical analysis of profit and loss, in the specific use of critical data of profit and loss, it is necessary to analyze the effectiveness of specific charts from the following aspects. The impact of relevant time factors on the profit and loss critical point It is well known that the profit and loss critical point business volume X is derived from the fixed cost C_1, divided by the difference between the unit product sales price V and the unit product variable cost C_2, that is: