| 改进保本保利期分析方法的思考 |
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| 引用本文： | 张虎,吴良海. 改进保本保利期分析方法的思考[J]. 安徽工业大学学报(社会科学版), 2008, 25(3): 32-33 |
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| 作者姓名： | 张虎 吴良海 |
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| 作者单位： | 安徽工业大学管理学院,安徽,马鞍山,243002 |
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| 摘 要： | 传统的保本保利期分析的基本假设违背了企业分批购进又逐日销售的客观实际,因而存在着理论缺陷。改进的基本思路是,根据企业一定时期销售的商品总是分批购进,并且购进后就开始逐渐销售的现实情况,以日销售利润的"本、量、利"关系原理推算分批购进、逐渐销售下,某批量购进商品销售中的"现实保本保利期"。
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| 关 键 词： | 商品销售 平衡点日数 现实保本期 现实保利期 |
| 文章编号： | 1671-9247(2008)03-0032-02 |
| 修稿时间： | 2007-11-21 |
Ponderations on the Methods of Improving Ensuring Not to Lose Capital Investment |
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| ZHANG Hu,WU Liang-hai. Ponderations on the Methods of Improving Ensuring Not to Lose Capital Investment[J]. , 2008, 25(3): 32-33 |
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| Authors: | ZHANG Hu WU Liang-hai |
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| Abstract: | The basic assumption of traditional ensuring not to lose capital investment violates the objective practice of enterprise's purchase in batches and sale day by day,hence,it has theoretical defects.The basic improvement of it is,according to the practical situation,based on the relationship among "capital,quantity,interest" of daily sale,to calculate the "real ensuring not lose capital investment". |
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| Keywords: | commercial sail balance days real period of ensuring not to lose capital investment real period of ensuring not to lose capital interest |
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