摘要
本文对文献 [1]在利润敏感性分析中关于利润线为直线、利润增量与产品的单价增量成正比的提法提出了异议。作者指出 :产品单价的变动要影响到产品的销售量 ,提高产品的单价并不一定能够增加企业的利润。最后本文还结合实例说明了这一观点。
Based on the concepts given by the authors in the sensitivity analysis of profit in essay[1],that the profit graph is a strait line and that increment of the profit is directly proportional to the increment of product price, this paper raises the objection. The author points out that the sales volume is also influenced by product price. It is not always a good way to increase the firm profit by raising the product price. At last, a concrete example is illustrated to support this idea.
出处
《运筹与管理》
CSCD
2000年第4期126-130,共5页
Operations Research and Management Science
基金
国家社会科学基金资助!(99BJY0 5 5 )
