通常意义下的盈亏平衡分析方法,只是对实现目标利润的销售量、保本点的销售量和成本控制等问题进行短期决策。而对于长期项目的决策,往往需要引入时间变量,同时考虑货币的时间价值,这样才能准确地反映决策项目在整个寿命周期的经济效益,以保证决策的科学性。本文在盈亏平衡分析方法中引入时间变量,将盈亏平 In the usual sense, the breakeven analysis method only makes short-term decisions on such issues as the sales volume of achieving the target profit, sales volume and cost control at the guaranteed point. For the long-term project decision-making, often need to introduce time variables, taking into account the time value of money, so as to accurately reflect the economic benefits of the decision-making project in the entire life cycle to ensure the scientific decision-making. In this paper, we introduce the time variable in the breakeven analysis method, which will make profit and loss level