临界收益法在企业盈亏平衡分析中的应用

On the Application of Marginal Income Practice

临界收益法是多品种生产企业进行盈亏平衡分析常用的方法之一。它具有使用方便 ,能够解决多品种生产企业许多经济问题等优点。但其前提条件是企业生产的所有产品必须产销量一致 ,而在实际中企业是很难做到这一点的。本文对企业全部产品在产销不一致时如何应用该法进行盈亏平衡分析进行了探讨。

As one of the common methods of enterprise balance analysis,the marginal income Practice is characterized with its convenience and enability of solving varieties of economic problems of multi-commodity production enterprises.However,it is unually prevented from wide application in practice owing to the prereguisite that the volumes of production and sales of all commodities in the enterprise should be in accordance.So the problem is how to use this method when the two are not correspondent.The article probes into it with regard to 3 conditions.that is when the total outcome of all commodities surpasses the sales,its reverse,and as in some cases when the outcome of certain goods is bigger than the sales,the reverse,or when they are egual.