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产品创新是企业创新的重要内容。在评价企业产品创新的业绩指标中,损益平衡时间是最为重要的指标之一。(一)损益平衡时间的内涵企业的产品创新是指通过改善或创造产品,进一步满足顾客需求或开辟新的市场。其过程包括产品构思、设计、试制、生产,直至投放市场。损益平衡时间是指从产品开发开始到产品生产出来并投放市场、产生利润弥补开发过程的初始投资成本所需的时间。损益平衡时间包括产品创新过程所需的时间,但又不仅仅局限于产品创新过程。
Product innovation is an important part of enterprise innovation. Among the performance indicators that evaluate the product innovation of enterprises, the profit and loss balance time is one of the most important indicators. (A) the connotation of the balance of profits and losses Enterprise product innovation refers to by improving or creating products to further meet customer needs or open up new markets. The process includes product concept, design, trial production, production, until the market. Profit and loss balance time refers to the time required from the beginning of product development until the product is produced and placed on the market, generating profits to cover the initial investment cost of the development process. Gains and losses balance time includes the time required for product innovation process, but not limited to product innovation process.