产品销售量下降对企业利润及成本的影响分析

The Effects of Demand Falling on the Product Selling Profit and the Unit Cost

本文运用相对变动百分数Ｘ＊的概念．定量分析产品市场销售量下降对企业产品销售利润及其成本的影响．进一步证实了在市场销量下降条件下．降低产品成本是保持和提高企业盈利水平的一个重要途径．文章所得的一系列分析结果对企业制定目标成本具有指导意义．

By using the conception of relatively variable Percentage X*, this Paper not only quantitatively analysed the effect of decline in the sales volume on the product selling profit and the unit cost,but also testified that lowering the cost of product is an important way to maintain or raise the profit of the sales as well. A series of analytic results can be used as a guide for a company to set its object of cost controlling.