论文部分内容阅读
盈亏临界分析是国外企业经营预测、决策时常用的一种方法.近几年来,我国不少企业运用这种方法,也已取得一定收效.但在实践中感到,要使这种方法更好地为我所用,还需对以下一些问题作更为深入的研究.第一,计算盈亏临界点的基本公式揭示成本——产量——利润之间的内在函数关系,得出盈亏临界点,是盈亏临界分析的主要特征.计算盈亏临界点的基本公式都是立足于S=Y之上的(S为销售收入总额;Y为费用总额——固定费用F和变动费用V之和).即当收入与费用相等时,S-Y=0.这种确定企业经营上盈亏临界状态的方法是与西方国家中的会计制度,成本和盈亏计算方法、税收制度相一致的.我国的情况则有所不
The critical analysis of profit and loss is a common method used by foreign companies for business forecasting and decision making. In recent years, many companies in China have used this method and have achieved certain results. However, in practice, they feel that this method is better. For my own use, more in-depth research is needed on the following issues. First, the basic formula for calculating the critical point of profit and loss reveals the intrinsic function relationship between cost, output and profit, and the critical point of profit and loss is the profit and loss. The main features of the critical analysis. The basic formula for calculating the profit and loss critical point is based on S = Y (S is the total sales revenue; Y is the total cost - the sum of the fixed fee F and the variable fee V). That is when the income When the cost is equal to, SY=0. This method of determining the critical state of profit and loss in business operations is consistent with the accounting system, cost and profit and loss calculation methods, and taxation systems in Western countries.