靜態BEP與動態BEP在項目決策與運營中的比較分析

閆坤倫

摘要：BEP分析是項目決策與建設運營中常用的分析方法。靜態BEP分析由于其天然缺陷性，無法體現項目資金在決策與運營中的時間價值與收益。本文通過推導和比較動態BEP分析公式，在運用實際案例分析的基礎上，探討分析靜態BEP與動態BEP分析的優缺點，為企業在投資決策中提供了更為合理的應用與分析方法。

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.

關鍵詞：靜態BEP；動態BEP；比較分析

Key words： static BEP；dynamic BEP；comparative analysis

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