本量利分析在企业中的应用.docxVIP

— PAGE \* Arabic 1 — 本量利分析在企业中的应用  ABSTRACT  Along with our country joining the world trade organization since, our country enterprise management mode has made considerable progress, more rapid development of the enterprise. Enterprise financial operation management mode of advanced degree to a great extent, decides the enterprises marketing profits. A backward financial operation pattern, lag of management level, it is difficult to produce high profits and strong competitiveness of enterprises. In order to improve the enterprise profits, enhance the competitiveness of the enterprises under the market economy, using the CVP analysis of financial management has become the necessary tools. The volume-profit analysis is an important analytical tool of modern business management, how to use the volume-profit analysis for enterprise decision-making is generally concerned about corporate governance issues. By analyzing the amount of profit that can help companies determine the security status of production and business activities, grasp the extent of changes in various factors that impact on profits, provide ideas and methods for businesses to achieve profit targets, so that production and business activities are often controlled in the most favorable state . This paper describes the amount of short-term profit analysis in corporate business decisions, long-term investments and cash flows, etc., and then analyzes the limitations of traditional volume-profit analysis model, and finally put forward sound-volume-profit analysis recommendations.  Key Words:Cost Control Profits CVP analysis  目录  1引言 (1)  1.1研究背景 (1)  1.2研究意义 (1)  2本量利分析的基本原理 (2)  2.1本量利分析法的概述 (2)  2.2本量利分析的公式 (2)  2.3本量利分析的基本内容 (2)  2.3.1盈亏平衡分析 (2)  2.3.2目标利润分析 (3)  2.3.3敏感性分析 (3)  2.4本量利分析在应用中的决策指标 (4)  2.4.1边际贡献 (4)  2.4.2盈亏平衡点销售量(额)、安全边际 (5)  3本量利分析在企业中的具体运用 (6)  3.1本量利分析在企业短期经营决策中的应用 (6)  3.2本量利分析在企业长期投资中的应用 (6)  3.