Advanced breakeven analysis of agricultural enterprise budgets
为农业企业预算开发了高级盈亏平衡分析技术，定义了单一企业和企业间的盈亏平衡点及其弹性，并推导出计算不同成本要素的公式，应用于阿肯色三角洲地区的水稻和小麦生产。
Abstract Advanced conceptual techniques for breakeven analysis of agricultural enterprise budgets are developed and applied. Breakeven points of a single agricultural enterprise, breakeven points between enterprises, and elasticities of breakeven points between enterprises are defined and mathematically derived. Breakeven equations were reduced to computational formulas for several budget components: output price, yield, input price, input requirement, variable cost, fixed cost, and total cost. Application of the advanced breakeven techniques provide evidence that both rice and wheat production seem especially desirable for the Arkansas Delta region in light of a fluctuating economic environment.