本量利分析法的应用与研究.docVIP

. . . . 安徽财经大学会计学院2015届 本 科 毕 业 论 文 论文题目 本量利分析法的应用与研究 所 在 班 级 11会计4班 学 号 姓 名 方莹 指导教师及职称 许罡 副教授 成 绩 本量利分析法的应用与研究 The application and research of cost-volume-profit analysis 班级：11会计（4）班 姓名：方莹 学号 指导老师：许罡（副教授） [摘要]随着社会的发展.企业间的竞争日益激烈.效益与利润逐渐成为一个企业发展的核心问题。一个企业成功与否.常常是以利润的高低来衡量的。利润的高低取决于产品的售价、产品的成本和业务量。产品的成本决定售价.售价影响销售量.销售量直接影响产量.而产量反过来又影响成本。本量利分析通过对成本、业务量和利??相互间的内在联系进行分析.确定企业的保本点.进而掌握有关因素变动对企业盈亏影响的规律.从而为企业改善经营管理和正确地进行经营决策提供有用的资料。正确利用本量利分析法能够有效地为企业进行合理的目标规划.进行科学的决策.正确考核企业的经营成果。在现实经济生活中.如何正确处理好成本、销量、利润之间的关系.提高经营水平.是决策者常遇的难题。本文通过几个案例介绍本量利分析法在不同情形下的简单应用。 Abstract: With the development of society and increasingly fierce competition among enterprises, the benefit and the profit gradually become the core problem of the development of an enterprise. A business’s success is often measured by the profit level. The profit level depends on the product’s price, cost and the volume. The cost decides the price , the price influences the sales volume, the sales volume influences the yield directly and the yield influences the cost conversely. CVP analysis determines the breakeven point by analyzing internal relations among the cost ,volume and profit. And then CVP analysis can master the regular pattern of related factor’s influence on the profit. An enterprise who use CVP analysis correctly can do target planning reasonably , make policy more scientifically and assess operating results more accurately. In real economic life, how to deal with the relations among the cost , volume and profit and how to improve business level are decision makers’ difficult problems which they often encounter. This article will introduce some simple applications of CVP analysis under different situations. [关键词]盈亏临界点.保利点.敏感性分析 Key words: breakeven point, profit-guaranting point, sensitivity analysis .