黄金矿山盈亏平衡分析的探讨

Approach to the Balance Analysis of Profit and Loss in Gold Mine

通过介绍盈亏平衡分析的概念及其重要性，以及采用图解法说明盈亏平衡点的意义，同时运用数学方法推导出该平衡点的产量公式；并在此基础上结合黄金矿山特点，推导出黄金矿山企业保本的规模、品位及回收率的公式，以及给出了评价黄金矿山企业经营安全状况的两个常用指标．

The concept and the importance of the balance analysis of profit and loss are introduced. The meaning of balance point of profit and loss is explained by diagrams , and the formula of gold output is derived according to the balance of profit and loss, on the basis of which and specific conditions in gold mines, the formulas of capacity, grade and recovery on the balance of profit and loss are derived and two common indices for the safe operation in gold mines are presented.