“十二五”时期,我国装备制造企业经历行业周期调整,部分企业陷入了经营亏损。就装备制造企业“十二五”时期面临的形势,以盈亏分析理论对亏损原因进行分析,可以从明晰企业发展战略、实施降本增效、扩大营业规模、夯实发展基础等方面实施相应对策。 During the “Twelfth Five-Year Plan” period, China’s equipment manufacturing enterprises experienced the adjustment of the industry cycle, and some enterprises fell into operating losses. On the equipment manufacturing enterprises “Twelve Five ” situation facing the situation, the profit and loss analysis theory analysis of the reasons for the loss, from the clarity of business development strategies, the implementation of cost reduction and efficiency, expand business scale, lay a solid foundation for the development of implementation Countermeasures.