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汪洋、夏光仁同志主编的《商业企业管理基本知识》(中国人民大学出版社1984年5月版)第七章第二节介绍经营盈亏临界点和最佳进货批量两个数学模型。这是目前国外应用最广泛最基本的经营决策方法之一,对提高我国企业经营管理水平,有实际参考价值。现简单介绍。一、盈亏临界点(Option of Pnofit ov Lon)——又称保本点或利量分析,是产销企业在固定成本(或费用)、销售价格和变动成本(或费用)不变的情况下,又需维持多大的产销量或销售额才能保证不
Wang Yang and Xia Guangren’s “Basic Knowledge of Commercial Enterprise Management” (Renmin University Press, May 1984) Chapter 7 Section 2 introduces the two mathematical models of profit and loss critical points and the best purchase batch size. This is currently one of the most widely used and most basic business decision-making methods in China, and has practical reference value for improving the management level of Chinese enterprises. This is a brief introduction. 1. The “Option of Pnofit ov Lon” (also known as the capital preservation point or profitability analysis) is a situation in which a production and sales enterprise has no change in fixed costs (or costs), sales prices, and variable costs (or expenses). How much production, sales, or sales to maintain?