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在煤矿基建单位编制施工组织设计时,首先需要确定一个掘进水平,这个掘进水平应该既是技术上可行,又是经济上合理的值。从经济合理这一角度出发,起码的条件是要使企业经营有盈利。要抓利润,首先要抓保本,亦即求保本点。什么是保本点呢?它顾名思义就是指企业既无利润也不亏损的那个生产经营水平。当然求保本点的作用还不仅在于此。例如在编制计划、开展经济核算与确定奖金分配方案等方面也都需先求出保本点。
In the preparation of the construction organization design for a coal mine infrastructure unit, it is first necessary to determine a level of excavation. This level of excavation should be both technically feasible and economically reasonable. From the perspective of economical rationality, the minimum condition is to make the company operating profitable. To grasp profits, we must first pay attention to capital preservation, that is, to protect this point. What is the capital preservation point? As its name suggests, it refers to the level of production and operation where the company has neither profit nor loss. Of course, the role of this point of protection is not only here. For example, in the preparation of plans, the implementation of economic accounting and the determination of the distribution of bonus programs, etc., it is also necessary to first obtain a capital preservation point.