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“量本利”分析法是企业财务管理中一个比较重要的方法,在企业经营管理中发挥着重要作用。将“量本利”分析法作为商业企业的一种定价策略,可以增强价格决策的科学性,提高企业物价管理水平。“量本利”分析是销量——成本——利润分析的简称,又叫“盈亏分界点”分析或“保本点”
The “volume profit analysis” method is an important method in the financial management of an enterprise and plays an important role in the management of the enterprise. The use of “volume profit analysis” as a pricing strategy for commercial enterprises can enhance the scientific value of price decision-making and raise the level of enterprise price management. The “volume profit analysis” is the abbreviation of sales volume-cost-profit analysis, also called “profit and loss demarcation point” analysis or “preservation point”