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一、量本利分析的概念 量本利分析又称盈亏平衡分析、保本分析等。它是对业务量(产量、销售量、工作量)、成本和利润三者相互之间内在联系所进行的分析,用以规划和控制企业经济活动的一种现代管理方法。它可以用来分析研究有关因素变动对企业利润的影响程度,为企业经营管理人员提供目标利润、目标单位成本、目标销售额等方面的决策依据。它是企业管理中,产量(或销量)指标决策和利润决策过程中常用分析方法。 二、量本利分析的方法步骤 1.画盈亏图 画盈亏图所需的三个参数是:①单位产品销价;②单位产品变动费用;③固定费用总额。 2.对实际成本资料进行分解、归纳、整理,并按照预测年度的增减变动因素进行必要调整 依据成本性态,将成本分为固定成本和变动成本两类,是研究和应用量本利分析的基础。①凡随产量成正比例变化的费用属变动费用;
First, the concept of quantitative analysis The quantitative analysis of profitability is also known as break-even analysis, preservation analysis. It is an analysis of the internal links between the business volume (production, sales, workload), cost and profit, and a modern management method for planning and controlling the economic activities of the enterprise. It can be used to analyze and study the degree of influence of factor changes on corporate profits, and provide decision-making basis for the company’s operating management personnel to provide target profits, target unit costs, and target sales. It is a commonly used analysis method in the decision-making and profit decision-making process of the output (or sales) index in enterprise management. Second, the method of quantitative analysis of the steps 1. Paintings profit and loss chart The profit and loss chart required three parameters are: 1 unit product sales price; 2 units of product change costs; 3 total fixed costs. 2. Decompose, summarize, and sort the actual cost data, and make necessary adjustments according to the factors of increase and decrease in the forecast year. Based on the cost performance, divide the cost into two categories, fixed cost and variable cost. This is the study and application of the profitability analysis. Foundation. 1 The fees that change in proportion to the output are variable expenses;