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企业收益不确定性根源析因
14 4 () Vol. 14, No. 4
2005 10 Journal of Yunnan Nationalities University(Natural Sciences Edition) ct. 2005
*
1 2
马万青 蔡 春
( 1. , 650031;
2., 655000)
,
., .
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F275 A 1672 8513(2005) 04- 0336- 04
Studying theUncertainty Source ofEnterpriseEarnings
1 2
MA W an-qing CAI Chun
( 1. SchoolofM athematics and Computer Science, Yunnan NationalitiesUniversity,
Kunm ing 650031, China; 2. AgriculturalBureau, Qilin district, Qujing City,
Econom icalAdm inistration Station, Qujing 655000, China)
Abs tract: This paper ananlyses the enterprise earnings uncertainty in three differenctways, and discovers
that themain factors of influencing the enterprise earningsuncertainty are the volume of sales, the standard devia-
tion coefficient of the sales volume, the period cost, the unit contributionmargin and the bond interest. When the
enterprisehas earned surplus, the good sales stale, the lower break- even point and bond interest can reduce the
enterprise earningsuncertainty.
K ey words: volume of sales; earnings before interest and tax; earnings per share; standard deviation coeff-i
cient; unit contributionm argin; break- even point
:
, , .
, N , F, I, Q, P,
, EB IT, EPS, d =
. , P - V, T,
[ 1]
, , Q 1 EB IT 1 ,
, ,
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