A calculation of the approximate sales volume required to just cover costs, below which production would be unprofitable and above which it would be profitable.
A calculation of the approximate sales volume required to just cover costs, below which production would be unprofitable and above which it would be profitable.
一种销售收入大致与成本持平的计算方法，在其之下将无利润，之上则可获利。指用来描述固定成本、变动成本以及利润等三者间关系的分析技术。