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利润分析是企业经济活动分析的重要组成部分,是企业经营管理的依据和基础。它是根据党和国家的方针、政策,检查企业利润计划的执行情况,分析影响利润变动的各种原因和因素,肯定成绩,揭露问题,找出差距,使企业明确今后工作的努力方向,有针对性地采取各种措施,改进薄弱环节,不断加强经营管理,以达到提高经济效益的目的。因此,利润分析在经营管理中具有十分重要的作用。现行的利润分析是分析销售数量、售价、税率、单位成本、品种结构五个因素变动对利
Profit analysis is an important part of the analysis of corporate economic activities, and it is the basis and foundation for business management. It is based on the party’s and country’s principles and policies to check the implementation of corporate profit plans, analyze various reasons and factors that affect profit changes, affirm achievements, expose problems, identify gaps, and make enterprises clear about the direction of future work. Targeted measures were adopted to improve the weak links, and business management was continuously strengthened to achieve the purpose of improving economic efficiency. Therefore, profit analysis plays a very important role in business management. The current profit analysis analyzes the changes in the five factors of sales volume, selling price, tax rate, unit cost and variety structure.