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一、收支平衡分析是企业财务决策中经常使用的一种方法企业在生产经营活动中,经常会遇到这样一些问题:要维持企业的财务收支平衡,需要完成多少产量(销售量)或营业额?企业的产量(销售量)或营业额计划确定以后,可能获得多少利润(或亏损)?利润计划确定以后,需要完成多少产量(销售量)或营业额才能实现利润目标?成本发生了变化,应如何确定销售价格?销售价格、产品成本等发生变化,对企业利润将有多大影响?应用收支平衡法对企业生产的产品数量、销售价格、成本等各项因素进行定量分析,测算在各项因素
First, the balance between revenue and expenditure analysis is a method often used in corporate financial decision-making. In the production and business activities of enterprises, they often encounter such problems: to maintain the balance of financial revenue and expenditure of the enterprise, how much production (sales) needs to be completed or Turnover? How much profit (or loss) is possible after the company’s output (sales) or revenue plan is determined? After the profit plan is determined, how much production (sales) or turnover will need to be completed to achieve the profit target? Changes, how to determine the sales price, sales prices, product costs, and other changes, will have a great impact on corporate profits? Application of balance of payments law to quantitatively analyze the production of the number of products, sales prices, costs and other factors, measurement In various factors