摘要
本文根据盈亏平衡法的基本原理,针对营林生产的特点,提出了动态的盈亏平衡蓄积量、林木增长量、单位面积出材量及最低保本价格的确定方法,可为营林生产经济效益的分析评价提供参考。
On the basis of the principles of cost-volume-profit analysis and features in silviculture,the author presented an analytical method,which should be practicable for analysing the economic benefit in silviculture,applied in dynamic cost-volume-profit growing stocks,timber increases,volume yield,and cost-profit even prices.
出处
《四川农业大学学报》
CSCD
1994年第4期486-489,共4页
Journal of Sichuan Agricultural University
关键词
盈亏平衡法
营林生产
经济效益
森林经营
COST-VOLUME-PROFIT ANALYSIS
SILVICULTURE
TIME VALUE OF MONEY
ECONOMIC BENEFIT
FOREST MANAGEMENT