论文部分内容阅读
敏感性分析是通过测量影响目标的各有关因素的变动,来分析各因素对目标的影响程度的一种方法。由于传统的会计主要着重于事后反映,所以敏感性分析也主要用于事后对利润在形成过程中各因素的变动,对利润形成的影响程度进行总结和分析。比如某单位1988年实现利润126.96万元,比上年减少了12.6万元,之所以如此,是因为销售额增加1205.9万元,使利润增加56.81万元;毛利下降,使利润减少6.42万元;费用水平上升使利润减少33.42万元;销售税金及教育附加费
Sensitivity analysis is a method to analyze the influence degree of each factor on the target by measuring the changes of relevant factors that affect the target. Since traditional accounting mainly focuses on post-event reflections, sensitivity analysis is mainly used to summarize and analyze the impact of changes in various factors in the process of formation of profits and the formation of profits. For example, a unit realized a profit of 1,269,600 yuan in 1988, a decrease of 126,000 yuan over the previous year. This is because the increase in sales was 1,2059,000 yuan and the profit increased by 568,100 yuan; the decrease in gross profit reduced the profit by 64,200 yuan; Increased cost levels reduce profits by 334,200 yuan; sales tax and education surcharges