摘要:中国是冶铜和制造铜器最早的国家之一，铜加工行业可以说是国民经济的一个重要管理部门。早在新石器时代晚期我国就有了铜器使用的记载，但是铜工业的迅速发展始于新中国成立后。经过多年的发展建设，中国已经是世界上最重要的铜生产、消费以及国际贸易大国了，且铜产量连续数年居世界首位。因此，提高铜加工企业的竞争力和可持续发展能力，是我国铜加工企业所共同关心的问题。本文研究的盈亏平衡分析方法是一种简单方便、应用十分广泛的管理决策工具。通过盈亏平衡分析可以客观地研究成本、销售量和利润之间的关系，为投资者和经营者做出正确的经济决策提供准确可靠地数字依据。同时还可以提醒管理者关注变动幅度较大的因素，以期减少亏本从而最大可能地实现更多的利润。本文主要解决以下问题:根据铜加工企业生产经营的特点，对铜加工企业的成本费用进行了详细的划分，在铜加工企业运用盈亏平衡分析方法确定盈亏平衡点产量。另外，为了计算方便，对基础数据进行了假设和估算，这样可能会影响计算结果的说服力。为了避免出现这种状况，讨论了相关因素变动时对结果造成的影响。

关键词 盈亏平衡分析；保本点；经营管理；铜加工；经营安全度

Abstract:China is one of the earliest countries in manufacturing and smelting copper, copper processing industry is an important management department of the national economy. As early as the late Neolithic age ，there were bronze using records in our country, but  the rapid development of copper industry started from the founding of new China. After years of construction, China has become the world's most important country in copper production, consumption and international trade, production has for many years ranked first in the world. Therefore, to improve the sustainable development ability and competitiveness of the copper processing enterprise is the common concern of copper processing enterprises in China. The break-even analysis we study in this paper is a convenient and widely used management tool. Through break-even analysis can both objectively study the relationship between costs, sales volume and profit, and make the correct economic decision to provide accurate and reliable digital basis for investors and managers. In addition, it can also remind the managers focus on the factors with larger movement, in order to reduce loss and most likely to achieve more profits. This article is mainly to solve the following problems: the copper processing enterprise costs are classified according to the characteristics of the production and operation of copper processing enterprises. We can use this method to calculate the break-even point in copper processing enterprises. In addition, in order to calculate conveniently, we put the analysis on the basis of the data of assumptions and estimates, this may affect the calculation results. To avoid this kind of situation, we discuss the influence of the related factors of fluctuation on the results.

Keywords  break-even analysis  BEP  production management  copper processing  degree of operating safety