【摘 要】
：
盈亏平衡分析是企业管理的有效工具,也是企业组织生产和选择方案的基本途径。它可以对方案的可行性及诸多因素进行科学地判断。本文依据飞机全寿命成本分析方法和直接运行成
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盈亏平衡分析是企业管理的有效工具,也是企业组织生产和选择方案的基本途径。它可以对方案的可行性及诸多因素进行科学地判断。本文依据飞机全寿命成本分析方法和直接运行成本分析方法,对飞机的研发成本、制造成本、运行成本和飞机定价进行分析,建立了民机项目盈亏平衡点计算模型,进而对飞机项目的优劣进行评判。
Break-even analysis is an effective tool for business management, but also the basic way for enterprises to organize production and selection programs. It can make scientific judgments on the feasibility of programs and many other factors. Based on the analysis of aircraft life cycle cost and direct operating cost, this paper analyzes the research and development cost, manufacturing cost, operating cost and aircraft pricing of the aircraft, and establishes the breakeven point calculation model of the civil aircraft project, Judge.
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