应用损益分歧点分析方法预测出口商品换汇成本

• 作 者: 陈靖涛
• 机 构: 四川万县畜产进出口公司,
• 出 处: 财会通讯
• 发表日期: 1984年06期
• 关键词: 损益分歧点 损益情况 变动成本 用公式表示 出口收汇 商业企业 变动费用 金额单位 成本计划 分析方法

目前,不少商业企业已开始运用损益分歧点分析方法,预测企业的损益情况,这个方法也适用于出口商品换汇成本的预测。举例:××进出口公司年度出口收汇与换汇成本计划如下(金额单位为元): 注:变动成本=进价及加工费+变动费用现将总成本、收汇量、换汇成本的关系用公式表示如下: 式中:C=出口商品换汇成本(人民币),

At present, many commercial enterprises have started to use the analysis method of the profit and loss bifurcation point to predict the profit and loss of the enterprise. This method is also applicable to the prediction of the exchange cost of export commodities. Example: ×× Import and export company annual export exchange earnings and exchange costs plan is as follows (amount in yuan): Note: variable costs = purchase price and processing fees + variable costs are now total costs, foreign exchange earnings, exchange costs The relationship is expressed as follows: where: C = exchange cost of export commodities (RMB),