| 盈亏平衡分析的多维探讨 |
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| 引用本文： | 周梦娟.盈亏平衡分析的多维探讨[J].郧阳师范高等专科学校学报,2003,23(6):4-9. |
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| 作者姓名： | 周梦娟 |
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| 作者单位： | 郧阳师范高等专科学校,数学系,湖北,丹江口,442700 |
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| 摘 要： | 在市场经济中，企业自主经营、自负盈亏，盈亏平衡是企业生存和发展的前提．盈亏平衡分析作为一项具有很高实用价值的现代企业财务管理工具，为企业的利润预测及计划管理、生产决策、投资决策等提供了有力的理论依据．从理论和实践两个方面对盈亏平衡进行分析和探讨．在实际运用上，分析了如何利用盈亏平衡进行管理和决策．在理论探讨上，进一步拓宽盈亏平衡分析基本模型的限制条件，使其和复杂的实际经济生活更相适应．
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| 关 键 词： | 盈亏平衡分析 实际运用 多维探讨 |
| 文章编号： | 1008-6072(2003)06-0004-06 |
| 修稿时间： | 2003年6月30日 |
The Multi-dimensional Exploration Into the Analysis of the Balance Between Profit and Loss |
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| ZHOU Meng-juan.The Multi-dimensional Exploration Into the Analysis of the Balance Between Profit and Loss[J].Journal of Yunyang Teachers College,2003,23(6):4-9. |
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| Authors: | ZHOU Meng-juan |
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| Abstract: | In market economy, enterprises run and decide for themselves and assume the sole responsibility for their own profits or losses. The balance between profit and loss is very essential for the development of the enterprises, whose analysis provides powerful basis for calculating profit and planning management, production decision and investment decision. The balance between profit and loss is analyzed theoretically and critically. In terms of practice, how to use this balance is explored to make decision; in terms of theory, the limitation of basic model of this balance is widened and it is made to meet the demands of the complicated real economic life. |
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| Keywords: | the balance between profit and loss application multi-dimensional discussion |
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