摘要
以量本利分析为基础，分析研究了多品种平衡点方法及其优化模型。探讨了综合法、分算法和分段法等多品种平衡点分析方法，建立了优化产品结构的平衡点模型。采用这些方法和优化模型有利于企业提高经济效益和降低风险。
Researches the method of multi product break even point and its optimization model, explores methods of multi product break even point analysis including synthesis, separation and grade, and sets up a break even point model of optimizing product structure based on volume cost profit analysis. These methods and optimization model are found to be advantageous to enterprises in improving economic benefit and reducing risk.
基金
武汉市科委青年科技晨光计划资助
关键词
平衡
产品结构
经济效益
多品种
量本利分析
break even point
product structure optimization
economic benefit
