盈亏平衡分析技术与生产管理

THE TECHNIQUES OF PROFIT AND LOSS BALANCE ANALYSIS AND MANAGEMENT OF THE MANUFACTURE

本文运用盈亏平衡分析技术推导建立了企业多品种生产过程中产品利润的数学模型和公式，并对产品重点的确定以及企业产品结构变动对整体的影响（利润、边际利润率）等做了分析探讨。

In this paper, the determination of the product focal point in multi product manufacture and the influence of the structural changes on the whole(the profit,the bounedary profit rate,ect) in the situation of the products structural changes are solved by applying a new produced mathematics model and new produced formulas and a new analytical method, on the base of the basical methods and principles of the technigues of profit and loss balance analysis, which makes thd techniques of the profit and loss balance analysis work better in the management of the multi product manufacture and to be applied to the management of the multi product manufacture more widely and conveniently.