多产品盈亏平衡分析的一种新方法──时序临界收益法

A New Method That Makes the Break-even Analysis──Time Series Marginal Income Method

本文通过实例分析了临界收益法的不足之处，并根据企业多产品生产的实际状况对其进行了改进，提出了多产品生产盈亏平衡分析的新方法时序临界收益法．

This paper analyses the features of marginal income method, and improves it according tothe real status of enterprise's multiproduct production. This paper puts forward a new method that makesthe break-even analysis of multiproduct──time series marginal income method.