【摘要】 利用本—量—利分析法可以判断盈亏临界点,使生产经营决策科学合理。当企业管理者面对多品种产品的决策时,在考虑企业综合固定成本和产品个别固定成本的前提下,按边际贡献率的大小来安排生产和销售的先后顺序,能够确定出更加精确的盈亏临界点。更多还原

【Abstract】 Cost-volume-profit relationship analysis is used to determine the break-even point to make the decision of production and marketing management scientific and rational.Enterprise managers facing the problem of the decision of multi-variety production can accurately determine break-even point while general and individual fixed cost are taken into account and the order of production and marketing is arranged according to the contribution margin rate.更多还原