多种产品的本量利分析研究

The Analysis on a Variety of Products of Cost-Volume-Profit

大多数企业在生产经营中都会同时生产和销售多种产品,因此,有必要探讨多品种产品的盈亏平衡点的计算问题。目前,常用的方法主要有加权平均边际贡献率法、联合单位法和盈亏图法。

As usual,most enterprises produce and market several goods during their production and management.It is necessary to discuss how to calculate the break-even point.Currently,some common calculation methods involve weighted average contribution margin ratio method,joint unit method and breakeven chart method.