基于本量利分析永发水泥公司盈亏平衡

中文摘要

企业在生产经营过程中都会面临许多决策性问题。其中，企业的经营管理者该做出什么样的决策才能使企业在生产经营的过程中获利，这是企业经营管理者特别关注的一个问题。而要解决这一问题就要正确处理好销售数量、价格和销售利润三个变量之间的关系，本量利分析方法刚好为正确处理销售数量、相关成本和利润三者之间的关系提供了方法。但是，如果一个企业想要把该企业的盈亏平衡点计算出来，首先要把成本分为固定成本和变动成本两个部分，再根据销售数量和销售价格分析出保本销售点和保本销售额等。这篇范文主要是基于本量利分析法中的盈亏平衡分析法为基本依据，通过对永发水泥公司财务数据的收集，利用盈亏平衡量、盈亏平衡额、安全边际量、盈亏平衡作业率等相关指标对永发水泥公司的财务状况进行盈亏平衡分析以及经营安全性分析，进而进行本量利的优化，根据影响永发水泥公司盈亏平衡点的因素，找出降低公司成本，提高公司效率的方法。

关键词：本量利分析；盈亏平衡；经营安全

abstract

Enterprises in the process of production and management will face many decision-making problems. Among them, what kind of decisions should enterprise managers make to make profits in the process of production and management, which is a problem that enterprise managers pay special attention to. To solve this problem, it is necessary to correctly deal with the relationship between sales volume, price and sales profit. CVP analysis method just provides a method for correctly dealing with the relationship among sales volume, related cost and profit. However, if an enterprise wants to calculate the break-even point of the enterprise, it should first divide the cost into fixed cost and variable cost, and then analyze the break-even point of sale and break-even sales amount according to the sales volume and price. This paper is mainly based on CVP analysis of profit and loss balance analysis for basic basis, through the yongfa cement company financial data collection, using the amount of profit and loss balance, profit and loss balance, safety margin, profit and loss balance operation efficiency and other related indicators of yongfa cement company's financial situation break-even analysis and operation safety analysis, then the optimization of CVP, according to the factors that influence the break-even point and cement company to find a company to reduce costs, improve the efficiency of the company.

Key words: cost-volume-profit analysis; Break-even; Operation safety

目录

引言1

第1章 本量利分析法的概述2

1.1关于本量利分析的相关理论2

1.2本量利分析的基本假设2

第2章 盈亏平衡分析2

2.1盈亏平衡分析的基本概念和意义2

2.3 用图解法确定盈亏平衡点3

2.4影响盈亏平衡的相关因素3

2.5与盈亏平衡相关的指标3

第3章 元江县永发水泥有限公司本量利分析4

3.1公司简介4

3.2元江县永发水泥有限公司盈亏平衡分析4

3.2.1本量利的工具的选择4

3.2.2盈亏平衡分析相关数据4

3.3.3盈亏平衡点的相关计算6

3.3.4分析永发水泥公司与盈亏平衡相关的指标9

3.3 本量利分析在永发水泥应用中存在的问题11

3.3.1固定成本过高11

3.3.2成本信息技术落后11

3.3.3销售成本控制薄弱12

第4章 永发水泥公司经营的局限性及完善的建议12

4.1永发水泥公司经营的局限性12

4.2提高公司盈利能力的建议13

结论15

参考文献16