量本利分析方法的改进

Improvement on the Analysis of the Relations among Production Cost,Quantity and Profit

本文通过计算保本作业率及其调整系数,提出了一种通用的量本利分析新方法.

This paper puts forward a new commonly-used method on the analysis of therelation among production cost,quantity and profit by calculating comperhen-sive rate of the quantity when the production cost is equal to the profit,salesvolumes and its ad justment coefficient.