摘要
在假定 :1)销售量为随机变量 ;2 )销售增长率为随机变量这两种方式下 ,研究经营风险的变化 .结果表明 :降低保本销售量。
To analyze the changes of business risks, we apply two methods: (1) Suppose the volume of sales is random, (2) Suppose the growth ratio of sales is random. The result shows that the decrease of the break-even point and the increase of the sale quantity and the stability can effectively reduce the business risks.
出处
《昆明师范高等专科学校学报》
2004年第4期114-116,共3页
Journal of Kunming Teachers College
基金
云南省教育厅科研基金资助项目 (0 3Y76 6F)
关键词
销售量
销售增长率
税息前收益
标准差系数
volume of sales
growth rate of sales
earnings before interest and tax
standard deviation coefficient
