摘要
文章应用变动成本理论研究了黄金矿山主要经济参数(产量、成本、利润、价格)之间的关系.并以山东省某金矿为对象,建立了盈亏平衡模型、成本一利润模型和目标利润决策模型,讨论了这些模型在矿山生产经营决策中的应用.
Applying variable cost theory, this paper made analyses of the relations among the main economic parameters of gold mine (output,cost,profit,price ).Taking a gold mine of Shandong Province as an object of study,this paper established this mine's equilibrium model of profit and loss, cost-profit model, and decision-making model for profit target . Discussion on the application of these models to the decision-making of this mine's operation and management were also made.
出处
《黄金》
CAS
北大核心
1993年第8期23-26,共4页
Gold
关键词
经济参数
盈亏平衡模型
采矿
economic parameter
variable cost theory
equilibrium model of Profit and loss