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本量利分析法是在人们认识到成本可以也应该按性态进行划分的基础上发展起来的,根据成本、业务量、利润三者之间的关系进行预测、分析和决策的一种技术方法,是现代企业预测决策管理的重要分析工具,如何运用本量利分析进行企业预测决策,是企业管理普遍关心的问题。本文结合龙宇物资有限公司自身的背景和管理的现状,分析实施本量利分析法的必要性和可行性;最后通过本量利分析法如何提升龙宇物资有限公司的经营管理水平,说明本量利分析法的实施对龙宇物资有限公司具有一定的现实意义。
The volume analysis method is based on the recognition that the cost can and should be divided on the basis of the character based on the development of the cost, volume of business, profits, the relationship between the three prediction, analysis and decision-making technology , Is an important analytical tool for the modern enterprise forecasting decision management. How to use this quantity profit analysis to make the enterprise forecasting decision is a common concern of the enterprise management. Based on the background and management status of Longyu Materials Co., Ltd., this paper analyzes the necessity and feasibility of implementing this volume analysis method. Finally, this paper analyzes how to improve the management level of Longyu Materials Co., Ltd., Quantitative analysis of the implementation of Longyu Materials Co., Ltd. has a certain practical significance.