管理会计本量利分析在企业管理中的应用.docVIP

目录 中文摘要和关键词...............................................1 英文摘要和关键词...............................................1 一、引文.......................................................2 二、本量利分析概述.............................................2 （一）本量利分析的概念......................................2 （二）本量利分析的前提条件..................................3 （三）贡献毛益及其计算公式..................................4 三、本量利分析在企业管理中的核心内容...........................4 （一）亏盈临界点分析及其意义................................4 （二）目标利润分析及其意义..................................6 四、本量利分析在企业管理中的应用...............................7 （一）................................8 五、本量利分析应用举例.........................................8 参考文献......................................................10 浅述管理会计本量利分析及其在企业管理中的应用 摘要：为了适应市场经济的飞速发展，提高企业自身的竞争能力，企业就必须改企业的管理水平，使用科学的、现代化的管理方法。本量利分析就是一种运用非常广泛的现代化管理方法。本量利分析是在成本性态分析和变动成本法的基础上，运用数学量化的模型揭示企业的变动成本、固定成本、相关的业务量、销售单价及利润之间在数量上的相互影响、相互制约关系的一种定量分析方法。它所提供的原理、方法在管理会计中有着广泛的用途，同时它也是企业进行决策、计划和控制的重要工具。 关键词：管理会计 变动成本法 本量利分析 盈亏平衡分析 目标利润分析 应用 Exploring CVP analysis of management accounting and its application in business management Abstract: In order to adapt to the rapid development of market economy, and improving their competitiveness, companies must change the management level and use scientific and modern management methods. CVP analysis is a very broad application of modern management methods. CVP analysis is the analysis and morphological changes in the cost basis of cost, the use of mathematics to quantify changes in maternal interpretation of business costs, fixed costs related to the volume of business, sales price and profit between the quantity of interaction and mutual a quantitative analysis of the relationship between constraints method. It provides the principles and methods in management accounting. It also has a wide range of uses in business decision-making, planning and control. Keywords: Business Management；Variable Costing CVP；Analysis BE Analysis；Target Profit Analysis 一、引文 本量利分析方法起源于20世纪初的美