一、前言 盈亏临界点又称盈亏转折点或叫损益分界点。它是企业销售收入和成本构成(固定成本和变动成本)处于均衡状态的一个标志。当销售收入和成本构成恰好相等时,既无利润也不亏损:当销售收入高于盈亏临界点时将获得利润;反之,则发生亏损。 这种方法属于企业经营管理的科学范畴。其理论是19世纪90年代初期,由德国的经营经济学者提出,后来在美国的实际应用中得到发展。现在,这种方法在欧美、日 First, the preface Profit and loss critical point, also known as profit or loss turning point or profit and loss cut-off point. It is a sign that the sales revenue and cost components (fixed costs and variable costs) are in a state of equilibrium. When sales revenue and cost components are exactly equal, there is neither profit nor loss: Profit is earned when sales revenue is above the breakeven point, and vice versa. This method belongs to the scientific management of enterprises. The theory was raised in the early 1890s by German business economists and later developed in practical use in the United States. Now, this method is in Europe, America, Japan