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利润是企业在一定时期内生产经营活动的最终财务成果,是企业生产经营活动的效率和效益的最终体现。它不仅是反映企业经营状况的一个基本指标,也是考核、衡量企业经营成果与经济效益最重要的标准。企业生产经营活动的主要目标就是要不断提高盈利水平,增强获利能力。利润管理是企业财务管理的重要内容,利润管理的一个重要方法是本量利分析。
Profit is the ultimate financial result of an enterprise’s production and business activities within a certain period of time and is the ultimate manifestation of the efficiency and effectiveness of an enterprise’s production and business activities. It is not only a basic indicator of the state of the business, but also the most important standard for evaluating and measuring the business achievements and economic benefits of an enterprise. The main objective of an enterprise’s production and operation activities is to continuously raise its profitability and enhance profitability. Profit management is an important part of enterprise financial management. An important method of profit management is profitability analysis.