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利润分析是企业财务分析的一个重要内容.实现利润脱离计划发生增减变化时,一般要从以下五个方面分析原因:1、产品销售数量变化的影响;2、产品销售品种结构变化的影响;3、产品销售单位成本变化的影响;4、产品销售税金变化的影响;5、产品销售价格变化的影响.目前,在计算后三种因素变化对利润的影响所用公式都是一致的,但是在计算产品销售数量变化对利润的影响时,出现了几个互不相同的公式,计算出来的结果也就互不相同.这就提出了一个问题:产品销售数量变化对利润的影响究竟有没有一个客观的正确计算方法呢?我认为答案应该是肯定的.关键在于必须找到一个正确的计算公式.下面四个
Profit analysis is an important part of a company’s financial analysis. When a profit is removed from a planned increase or decrease, it is generally analyzed from the following five aspects: 1. The effect of changes in the number of products sold; 2. The effect of changes in the structure of product sales; 3. The effect of changes in the unit cost of product sales; 4. The effects of changes in the sales tax of products; 5. The effects of changes in the sales price of products. Currently, the formula used in the calculation of the impact of the three factors on the profit is consistent, but When calculating the effect of changes in the number of sales of a product on the profit, several formulas that differ from each other occur, and the calculated results are different from each other. This raises the question of whether the effect of a change in the number of sales of a product on the profit has any effect. Objectively correct calculation method? I think the answer should be affirmative. The key is to find a correct calculation formula. The following four