近年由于材料提价,工人增加工资等原因,原煤成本普遍升高,致使煤矿的盈利企业少,亏损企业多.经济体制改革后,国家对大部份煤矿实行“亏损包干,超亏不补,减亏留用”的政策,因此,一些煤矿企业的领导错误地认为,煤矿的亏损与产量成正比,销的愈多亏损愈大,为了不突破亏损指标,不愿多超产.这种观点是否正确?按照进行CVP分析的答案表明,这种说法是不正确的. 根据煤矿生产经营的特点,煤矿CVP分析的内容大致有:(1)在基年条件不变下,计算计划年度 In recent years, raw material costs have generally risen due to price increase of materials and workers’ wages. As a result, coal mines have fewer profitable companies and many loss-making enterprises. After the reform of the economic system, the state’s “loss-and-debris,” and “supplementary deficits” have prevented most coal mines. The policy of “reducing losses and retaining profits” has led some coal mining companies’ leaders to mistakenly believe that the loss of coal mines is proportional to the output, and the more losses they sell, the greater the losses. In order not to break the loss index, they are reluctant to over-produce. Is this correct? According to the answer to the CVP analysis, this statement is incorrect. According to the characteristics of the coal mine production and operation, the contents of the CVP analysis of coal mine are roughly as follows: (1) Under the same base year conditions, the calculation plan year