【摘要】 随着我国黄金生产的发展 ,黄金生产企业面临着资源贫化、价格持续低迷双重因素的困扰。为了求生存和发展 ,黄金企业必须强化管理 ,向管理要效益 ,因此 ,如何形成有效的生产经营管理体系 ,是黄金企业面临的重要课题。盈亏分析就是把生产技术指标同生产成本、利润指标有机地结合在一起 ,形成有效的管理体系的一种方法更多还原

【Abstract】 Along with the development of gold mines in China, vast amount of gold producing enterprises are getting to be confused by two factors, dilution of gold resounce and continuously low price of gold. In order to survive and get further development, these enterprises have to depend their benefits on improved management. Therefore, it is an important issue for a gold producing enterprise to build an effective production and management system. A kind of effective management, namely break-even analysis, is introduced in this paper which combines organicly the technical target of production with cost of production and profit target.更多还原