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在项目投资决策中,动态盈亏平衡分析通常被用来判断项目的经营风险,从而提高决策的科学性。本文通过案例分析,运用EXCEL构建投资项目的动态盈亏平衡分析模型,其结论有助于项目执行者在执行决策认识到充分利用EXCEL的重要性,从而预先考虑措施与对策,实现科学决策。
In the project investment decision-making, the dynamic breakeven analysis is usually used to determine the project’s business risk, so as to improve the scientific decision-making. This article uses case analysis and EXCEL to build a dynamic breakeven analysis model of investment projects. The conclusion is helpful to project implementers realize the importance of making full use of EXCEL in the implementation of decision-making, so as to anticipate the measures and countermeasures and realize the scientific decision-making.