摘要
在实际应用中,传统的盈亏平衡分析方法存在着一定的局限性.为了克服这些局限性,本文将借助于弹性理论和敏感性分析技术,分别在产销平衡和产销不平衡条件下对构造不确定条件下的盈亏平衡分析模型作粗略的探讨.
In the practical application of the traditional Breakeven Analysis,there are some limitations. In ordes to overcome them,this paper, under the equilibrirm and disequilibrium of production and sale,uses the theory of elasticity and sensitivity analysis to construct Breakeven Analysis models under the undeterminate conditions.
出处
《南方冶金学院学报》
1998年第2期133-137,共5页
Journal of Southern Institute of Metallurgy