保本点

基于作业的保本点及目标利润分析

The Activity-based Analyses of BEP and Target-profit

论DOL与保本点的关系

On the Relationship Between DOL and Break-even Point

对企业预测保本点方法的探讨

Inquisition into the Methods of Enterprise Calculate Break - Even Point

多品种条件下保本点预测分析方法比较

Comparison and Study of the Prediction Methods of Varied Products ' Break-even Point

考虑多个因素变动时的保本点敏感性分析

Sensitivity Analysis of Break-even Point with Several Variables

保本点分析是量本利分析的核心内容。

The breakeven point analysis is kernel content of the cost volume profit model .

在一定条件下，利润贡献与广告成本的比值等于广告投入保本点的销售量。

Under certain conditions , the ratio between profit dedication and advertising cost should be equal to the point of equilibrium of advertising investment .

讨论了在市场经济条件下，需求符合正态分布时，企业的保本点、保利点及其实现保本点、保利点的把握。

This thesis deals with enterprises ′ cost-safeguarded point and lucre-safeguarded point under market driven economy when the demand is in accordance with normal distribution .

本文介绍了预测保本点的几种方法，着重对贡献毛益法、系数法进行详细的分析、说明、探讨，并对它们适用范围进行归纳汇总。

Several Methods of Calculation Break-Even Point are introduced in the paper , with detailed analysis , illustration and inquisition into Contribution Margin Method and coefficient Methed .

本量利分析中的任何一种方法都能够计算出公司的保本点，即营业利润为零时的销售水平。

Either approach to CVP analysis can be used to compute a company 's break-even point - the sales level at which operat - ing income is zero .

保本点可以定义为销售收入的总额等于费用总额的那一点，或是编辑利润等于固定费用的那一点。

The break-even point can be defined as the point where total sales revenue equals total expenses , or as the point where total contribution margin equals total fixed expenses .

传统的本量利分析模型是基于经营利润，没有考虑资本成本。因此，利用它得到的保本点一定是损害股东财富，利用它得到的保利点并不能保证增加股东财富。

The traditional cost-volume-profit analysis model is based on the management profit , and it has not considered the cost of capital , therefore break-even point from it certainly would harms the shareholder wealth , Obtained guarantee profit state by it certainly cannot guarantee increases of the shareholder wealth .

作者在作业基础成本性态分析的基础上，提出了基于作业的本量利模型，将传统保本分析拓展为保本产销点分析和保本作业量分析；

So based on the Activity-based cost Behavior analysis , the Activity-based CVP model is proposed and the BEP analysis is expanded to breakeven Output analysis and breakeven activity Analysis ;