静态BEP与动态BEP在项目决策与运营中的比较分析

闫坤伦

摘要：BEP分析是项目决策与建设运营中常用的分析方法。静态BEP分析由于其天然缺陷性，無法体现项目资金在决策与运营中的时间价值与收益。本文通过推导和比较动态BEP分析公式，在运用实际案例分析的基础上，探讨分析静态BEP与动态BEP分析的优缺点，为企业在投资决策中提供了更为合理的应用与分析方法。

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.

关键词：静态BEP；动态BEP；比较分析

Key words： static BEP；dynamic BEP；comparative analysis

中图分类号：F224.5 文献标识码：A 文章编号：1006-4311（2017）18-0048-04