靜態(tài)BEP與動態(tài)BEP在項(xiàng)目決策與運(yùn)營中的比較分析

閆坤倫

摘要：BEP分析是項(xiàng)目決策與建設(shè)運(yùn)營中常用的分析方法。靜態(tài)BEP分析由于其天然缺陷性，無法體現(xiàn)項(xiàng)目資金在決策與運(yùn)營中的時間價(jià)值與收益。本文通過推導(dǎo)和比較動態(tài)BEP分析公式，在運(yùn)用實(shí)際案例分析的基礎(chǔ)上，探討分析靜態(tài)BEP與動態(tài)BEP分析的優(yōu)缺點(diǎn)，為企業(yè)在投資決策中提供了更為合理的應(yīng)用與分析方法。

Abstract： BEP analysis is a commonly used method in project decision-making and construction operation. Because of its natural defects， static BEP analysis can not reflect the time value and benefit of project funds in the decision-making and operation. This paper through the derivation and comparison of dynamic BEP analysis formula in the use of actual case analysis， analyzes advantages and disadvantages of static BEP and dynamic BEP， provides more reasonable application and analysis method for enterprises in the investment decision-making.

關(guān)鍵詞：靜態(tài)BEP；動態(tài)BEP；比較分析

Key words： static BEP；dynamic BEP；comparative analysis

中圖分類號：F224.5 文獻(xiàn)標(biāo)識碼：A 文章編號：1006-4311（2017）18-0048-04