企业收益不确定性根源析因.pdfVIP

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) , ., . ;; ;; ; 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 , , ,