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所谓盈亏分界点,即企业不盈不亏时的产品销售量。当销售量高于分界点时,企业就有盈利,低于分界点时,企业就会亏损;恰好等于分界点时,则不亏也不盈,盈亏分界点越低,单位产品的获利能力就越大,经济效益就越好,因此,降低盈亏分界点,对提高经济效益,增强企业的市场竞争能力,具有重要意义。降低盈亏分界点的关键之一就是提高产品的价格。即在同样生产量的情况下,如何增加一些销售
The so-called break-even point of profit and loss is the amount of product sales when the company does not lose profits. When the sales volume is higher than the cut-off point, the company will have a profit. If it is lower than the cut-off point, the company will lose money; if it is exactly equal to the cut-off point, it will not lose or be profitable. The lower the profit and loss cut-off point, the profitability of the unit product. The larger the scale, the better the economic benefits. Therefore, reducing the profit and loss cut-off point is of great significance to improving economic efficiency and enhancing the market competitiveness of enterprises. One of the keys to reducing the break-even point is to increase the price of the product. That is, how to increase some sales in the same amount of production