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本量利分析法是“成本—业务量—利润”的简称,也称CVP分析,是指在变动成本计算模式的基础上,以数学化的会计模型与图文来揭示固定成本、变动成本、销售量、单价、销售额、利润等变量之间的内在规律性的联系,为会计预测决策和规划提供必要的财务信息的一种定量分析方法。随着我国市场经济的高速发展,企业生产经营环境越来越复杂,本量利分析法在企业中的运用也将越来越广泛。所以,企业要获得更多的利润,谋求强大发展,这就必须充分利用好本量利分析法。
The amount of profit analysis method is the abbreviation of “cost - business volume - profit”, also known as CVP analysis, refers to the variable cost calculation mode, based on mathematical accounting models and graphics to reveal fixed costs, changes Cost, sales, unit price, sales, profits and other variables of the inherent regularity of the relationship between the accounting forecasting and planning and planning to provide the necessary financial information, a quantitative analysis. With the rapid development of the market economy in our country, the production and operation environment of an enterprise is more and more complicated, and the application of the volume analysis method in the enterprise will also be more and more widely. Therefore, enterprises should obtain more profits and seek strong development, which must make full use of the BenQ analysis.