量利式盈亏临界图在利润敏感性分析中的应用

Application of Volume Profit Graph in the Sensitivity Analysis of Profit

从分析盈亏临界图的基本形式的缺陷入手，提出采用量利式盈亏临界图（又称利润图）来进行目标利润敏感性分析；并辅以数学公式的推导，佐证利润图可形象、直观地反映各因素的变化对目标利润的影响程度。

Based on analysis of the defects of basic break even graph, adopting volume profit graph to sensitivity analysis of profit gauge is proposed. Moreover, complemented by deduction of mathematic formiulas, this paper also testifies that profit graph can vividly and directly reflect the extent of every factor influence profit. It will help managers to find an effective way to improve profit of enterprise.