盈亏平衡分析在项目决策中的多角度应用

Multiple Applications of Break-Even Analysis in Project Decision

随着全球经济一体化的深入发展,企业项目决策的科学性关系到企业的生存和发展,现代复杂的经济环境,对企业科学决策提出更高的要求。在众多的辅助决策方法中,盈亏平衡分析方法不仅能对企业生产规模决策起到一定的参考作用,而且对企业项目风险度量和评估提供一定的决策依据,这对企业如何确定项目最佳生产规模、制订项目风险规避措施提供一定的借鉴作用。

With the development of global economic integration, enterprises＇ scientific project decision relates directly to the enterprises＇ survival. The modem complex economic environment are making higher requirements for the scientific decision-making of enterprises. Among a large number of supporting decision-making methods, break-even analysis can not only provide a reference for the enterprise production scale decision-making, but also provide a certain basis for the enterprise＇ project risk measurement and evaluation, which is very important for the enterprise to determine the optimal production scale and to develop project risk management measures.