保利点
- 网络profit-guaranting point
保利点-
讨论了在市场经济条件下，需求符合正态分布时，企业的保本点、保利点及其实现保本点、保利点的把握。
This thesis deals with enterprises ′ cost-safeguarded point and lucre-safeguarded point under market driven economy when the demand is in accordance with normal distribution .
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传统的本量利分析模型是基于经营利润，没有考虑资本成本。因此，利用它得到的保本点一定是损害股东财富，利用它得到的保利点并不能保证增加股东财富。
The traditional cost-volume-profit analysis model is based on the management profit , and it has not considered the cost of capital , therefore break-even point from it certainly would harms the shareholder wealth , Obtained guarantee profit state by it certainly cannot guarantee increases of the shareholder wealth .