论文部分内容阅读
本量利分析即成本——产量——利润依存关系的分析,是对成本、业务量(产量、销售量)、利润相互间的内在联系所进行的分析。它是以成本性态分析为基础,确定企业的盈亏临界点,进而分析有关因素_变动对企业盈亏的影响。它可以为企业改善经营管理和正确地进行经营决策提供有用资料。一、航空公司进行本量利分析的重要意义利润规划是企业为实现目标利润而综合调整其经营活动的规模和水平,是企业编制期间预算的基础。利润规划要把企业继续存在和发展及实现目标利润所需的资金、可取得的收益以及未来要发生的成本和费用这三者紧密联系起来,而本量利分析恰是针对这三者联系的分析,因此,要进行利润规划必须运用本量利分析法。
The volume profit analysis that cost-output-profit dependence relationship analysis, is the cost, volume of business (production, sales), the intrinsic link between the profits of the analysis. It is based on cost analysis, to determine the critical point of business profit and loss, and then analyze the factors _ the impact of changes on corporate profits and losses. It can provide useful information for enterprises to improve their management and management decisions. First, the significance of the airlines to carry out the amount of profit analysis Profit planning is the enterprise to achieve the target profit and comprehensive adjustment of the scale and level of its business activities, corporate budgets during the preparation of the foundation. Profit planning should be closely linked to the three kinds of costs that the enterprise needs to continue to exist and develop and achieve the target profit, the proceeds to be gained, and the costs and expenses that will occur in the future. Analysis, therefore, to carry out profit planning must use the volume analysis.