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关于多品种产品盈亏平衡点的计算方法
引用本文:尹书成.关于多品种产品盈亏平衡点的计算方法[J].淮北煤炭师范学院学报(自然科学版),2000(3).
作者姓名:尹书成
作者单位:宿州鸿鹏纺织集团有限责任公司!宿州234000
摘    要:利用平均边际收益率计算盈亏平衡点,利用平均单位售价和平均单位变动成本计算盈亏平衡点,利用固定费用分摊法计算盈亏平衡点

关 键 词:产品  盈亏  平衡点  计算

The Calculating Mothods of the Equilibrium of Point of Profit and Loss of Multiple Products
YIN Shu-cheng.The Calculating Mothods of the Equilibrium of Point of Profit and Loss of Multiple Products[J].Journal of Huaibei Coal Industry Teachers College(Natural Science edition),2000(3).
Authors:YIN Shu-cheng
Abstract:Use the average mariginal profit ratio to calculate the equilibrium point of profit and loss. use the average unit price and the average unit varied cost to calculate the equilibrium point of profit and loss. Use the method of sharing the regular expenses to calculate the equilibrium point of profit and loss.
Keywords:product  profit and loss  equilibrium point  calculation
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