项目动态BEP分析模型的创建与选用

BEP分析是项目不确定性分析的重要内容之一。现行的BEP分析模型，由于存在着未考虑资金的时间价值、理论依据不足、考察角度单一，以及方法过于简单等明显缺陷，客观上弱化了项目盈亏平衡分析的功效。为此，在对传统模型进行理性思考和比较的基础上，适应现代项目评估理论创新和实践的需要，提出以“内部收益率”等于综合资金成本率作为依据建立模型，以取代现行的静态BEP分析模型和以基准收益率为依据建立的现有动态分析模型。

Creation and Selection of the Project Dynamic BEP Analysis Model

BEP analysis is one of the important contents to analyze the uncertainty of project. Current BEP analysis model has many obvious flaws： it doesn＇t consider the time value of money; the theoretical basis is not enough ; the inspection point of view is single and the method is too simple. All of these weaken the effectiveness of analysis of a project＇s balance of profit and loss objectively. Therefore, on the basis of rational thinking and comparing of the traditional model, and in order to meet the needs of theoretical innovation and practice of modern project evaluation, this paper firstly establishes a model according to the equation that ＂internal income rate＂ equals to the cost of funds rate instead of the existing BEP static analysis model and dynamic analysis model which is based on the benchmark income rate.