摘要
在销售量为随机变量的时候,本文利用标准差系数来讨论销售量、税息前收益和税后收益的波动程度之间的联系.看到在单位毛利较高的时候,销售量、税息前收益和税后收益的波动程度是逐渐增加的.但是单位毛利降低时,就会出现异常的情况.不同的单位毛利导致不同的企业收益波动规律.
This paper discusses, when the volume of sales is random variable, the contact among the wavy degrees of the volume of sales, the earnings before interest and tax, and the earnings after tax by utilizing the standard deviation coefficient. The wavy degrees of the volume of sales, the earnings before interest and tax, and the earnings after tax are gradually increasing if the unit contribution margin is at a higher level. But the unit contribution margin is at a lower level, it will appear the unusual case. The difference of unit contribution margin will lead to the different wavy rule of business income.
出处
《云南民族大学学报（自然科学版）》
CAS
2004年第2期142-145,共4页
Journal of Yunnan Minzu University:Natural Sciences Edition
关键词
随机变量
销售量
单位毛利
税息前收益
税后收益
标准差系数
企业
random variable
volume of sales
unit contribution margin
earnings before interest and tax
earnings after tax
standard deviation coefficient
