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(2)作图法根据上述函数关系式,在平面直角坐标系内,画出产品产量与产品销售收入与成本支出关系的直线图形,两条直线的交点即为所对应盈亏平衡产量的盈亏平衡点。盈亏平衡分析的注意事项如下: (1)盈亏平衡点越低,表明项目适应市场变化的能力越大,抗风险能力越强;反之,适应市场变化的能力越小,抗风险能力越弱。对应不同的项目或同一项目不同方案的比选来
(2)Drawing method According to the above functional relationship, in the rectangular coordinate system, draw a linear graph of the relationship between product output and product sales revenue and cost expenditure. The intersection of the two straight lines is the break-even of the corresponding output of the break-even. point. The following considerations of the breakeven analysis are as follows: (1) The lower the breakeven point, the greater the ability of the project to adapt to market changes and the stronger the ability to resist risks; conversely, the smaller the ability to adapt to market changes, the weaker the ability to resist risks. Correspond to different projects or alternative projects of the same project