盈亏平衡点理论与精细化管理

Theory of Profit and Loss Balance and Fine Management

盈亏平衡点分析是研究成本、销售量、利润三者之间关系的一种重要的分析方法,其原理是边际理论,是企业经营决策中常用、有效的工具之一。根据产品特点,盈亏平衡分析可具体化为3个决策问题,一是在既定的产品组合下,生产负荷如何安排最优；二是深加工决策问题；三是适应市场需求并在同一子装置中生产的若干产品,应该如何组合生产问题。模拟化工行业保利公司(假设公司)实际,探讨将这一分析方法应用于实际管理工作中的经营决策。

Analysis of profit and loss balance is a very important method to study relation among cost, sales and benefit based on margin theory, which is a much used and effective tool in operation and decision making in enterprises. According to features of product, this analysis can be specialized into three decision making problems： With certain product combination, how to arrange production load optimally; decision making in deep processing; how to produce several products with same plant to meet market demand. With Baoli as a simulation, studied operation decision making in actual management into which this analysis is applied.