摘要
通过盈亏平衡分析,对电动汽车企业的线性和非线性盈亏平衡点进行了计算。结果表明:非线性分析比线性分析更接近于企业的实际状况;通过对二者的比较,得出了最佳利润点和双盈亏平衡点的结论。
The linearity and the non-linear profit and loss balance point of electric automobile enterprise were calculated with method of profit and loss balance analysis.The result shows that,compared to the linear analysis,the nonlinear analysis approaches to the actual condition of enterprise.Through comparisons of two types of method,the best profit and the double profit and loss balance point conclusion was obtained.
出处
《汽车零部件》
2008年第1期39-41,共3页
Automobile Parts
基金
国家自然科学基金资助项目(编号:10176010)
关键词
固定成本
可变成本
销售收入
盈亏平衡点
Fixed cost
Variable cost
Sales income
Profit and loss balance point