盈亏平衡分析方法在企业投资决策中的应用研究

其应用[J].石家庄经济学院学报,2004,(4):399-403 [2] 王军.传统盈亏平衡分析的动态多因素改进[J].石油化工技术经济,2003,(5):59-62Р[3] 王军,李英慧.动态盈亏平衡分析[J].辽宁石油化工大学学报,2005,(12):94-97 [4] 孟薇.项目投资评价的两种盈亏平衡点比较分析[J].价值工程,2004,(6):94-95Р[5] 吴珍,徐莉.动态盈亏平衡分析及应用[J].武汉水利电力大学学报(社会科学版),1999,(5):32-33РResearch on the Break-Even Analysis Method Applied inРBusiness Investment Decision-makingРLiu YanggenРSchool of Business,Ningbo University,Zhejiang,Ningbo(315211)РAbstractРBreak-even analysis is not only the traditional tools for business management,but also the basic channels for enterprise’s production and programme’s selection.It can judge on the risk of programmesРand affordability of various uncertain factors scientifically,provide scientific basis for business investment decision-making.РKeywords: break-even analysis ; investment decision-making.