盈亏平衡分析方法

盈亏平衡分析方法在现代企业管理实践中得到了广泛有效的应用。本文综合研究了该方法的基础理论和应用模型，同时指出了运用该方法时应注意的一些问题，其中，比较了成本性态与短期生产成本理论的异同，概括了量、本、利三者的经济含义及三者在线性假设和不同产品结构中的关系；根据企业经营环境复杂性、动态性和随机性的特点，分别建立或推广了盈亏平衡分析方法的非线性，动态和随机模型，研究了各自模型的适用范围和相应解法。

A Synthetical Study on Breakeven Analysis

The method of breakeven analysis is used extensively and effectively in firm management. In this paper the basic theories and applied models of the method are studied synthetically, and some gists which must be paid attention to in the process of applications are suggested. In particular, similarities and differences between cost behavior and short-run cost theory, which are the theoretical basis of following applied models separately, are discussed. Economic meanings of costs, revenues and profits and their relationships are presented on the basis of linearity assumptions and different product structures. In view of complexity, dynamics property and randomness of environment for firms operating, nonlinear, dynamic and random models of the method are built and spread, and their scopes of applications and their solutions are studied. The brief and systematical discussion in the paper will make significant gains to theories and applications of breakeven analysis.