损益平衡点的计算由美国著名学者诺伊贝尔在２０世纪３０年代提出 ,它推动会计学的分析研究方法由事后向事前迈进了一大步。但由于诺伊贝尔的损益平衡点计算仅涉及了单一品种的产销量 ,没有能够解决多品种情况下损益平衡点的计算问题 ,因而使损益平衡点预测分析方法在实务工作 The calculation of the profit and loss balance point was put forward by the famous American scholar Neubel in the 1930s. It promoted the accounting method of analysis and research to go a long way forward. However, since Nei Bei’s calculation of the profit and loss balance point only involves the production and sales volume of a single variety, it can not solve the calculation problem of the balance of profit and loss in the case of a variety of varieties, thus making the profit and loss equilibrium point prediction analysis method in practical work