| 多品种本量利关系分析 |
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| 引用本文： | 潘小春.多品种本量利关系分析[J].培训与研究,2007,24(2):96-98. |
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| 作者姓名： | 潘小春 |
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| 作者单位： | 湖北教育学院 数学与计量经济系 |
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| 摘 要： | 本文从多品种损益方程式出发,通过严谨的数学推导,得出了多品种保本点的计算公式,指出品种结构稳定是多品种保本点计算公式成立的前提条件,并证明了加权边际贡献率法与联合单位法之间的等价性。
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| 关 键 词： | 本量利关系 保本点 边际贡献率 |
| 文章编号： | 1007-1687（2007）02-0096-03 |
| 修稿时间： | 2006-06-30 |
Cost - volume - profit Analysis for Multi - product |
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| PAN Xiao-chun.Cost - volume - profit Analysis for Multi - product[J].Training and Research-Journal of Hubei College of Education,2007,24(2):96-98. |
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| Authors: | PAN Xiao-chun |
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| Abstract: | This paper induces the calculation formula of breakeven - point for multi-product starting from profit - loss equation of multi - product. It is shown that a stable product configuration is the premise for the calculation formula of breakeven - point for multi - product. It is proven that the weighted contribution margin rate approach is equivalent to the united unit approach. |
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| Keywords: | Cost -volume -profit breakeven -point contribution margin rate |
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