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单词
margin of safety
释义
margin of safety
Encyclopedia
管理学
制造成本法
释
margin of safety
安全边际
正常销售量超过盈亏平衡点销售量的差额。反映正常销售量相对于盈亏平衡点还有多远的距离,衡量企业在保本的前提下,能够承受因销售额下降带来而不至于亏损的程度和企业抵御营运风险的能力。
工学
〔规范〕
释
margin of safety
安全裕度
结构或构件的破坏应力与设计应力比值减去1的差值。表示结构安全的程度。
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