摘要
盈亏平衡分析可以对项目的风险情况及项目对各个因素不确定性的承受能力进行科学的判断 ,为投资决策提供依据。把资金的时间价值及多个因素同时变化的情况纳入到盈亏平衡分析中 ,可以克服传统盈亏平衡分析的不足 。
Breakeven analysis can help people to make scientific judgment on the project risks and on the enduring ability of project to the uncertainties of each factor,so as to provide basis for the decision making.Bringing the time value of fund and the simultaneous changing condition of multi-factors into breakeven analysis may overcome the shortcomings of traditional breakeven analysis and improve the scientific characteristics and reliability of decision making on project investment.
出处
《石油化工技术经济》
2003年第5期59-62,共4页
Techno-Economics in Petrochemicals
