动态盈亏平衡分析方法及其在企业投资决策中的应用

On the Dynamic Break-even Point Analysis Method Applied in Business Investment Decision-making

指出了传统的静态盈亏平衡分析的局限性 ,提出了用动态盈亏平衡分析方法进行企业投资决策的思路 ,并据此推导出动态盈亏平衡分析的公式。在此基础上 ,通过实际运用盈亏平衡分析方法 ,又进一步比较了静态盈亏平衡分析及动态盈亏平衡分析方法的优缺点 ,探讨了动态盈亏平衡分析方法及其在企业投资决策中的应用。

Due to the limitations of the traditional static break-even point analysis method, this paper puts forward a new way for the business to make investment decisions with the dynamic break-even point analysis method. Based on the method, we analyze the merits and shortcomings between the static and dynamic break-even point analysis methods, and discuss the way about how to use the new method for the corporation to make investment decisions.