基于成本性态与CVP法的污水处理企业经济分析

Economic Analysis of Sewage Treatment Enterprises Based on Cost Behavior Analysis and CVP Method

通过污水处理企业运行过程中的成本性态分析,得出了污水处理量对各种成本变动的影响规律,在此基础上运用成本—业务量—利润(CVP)分析方法,讨论了污水处理价格与污水处理量的变动对企业利润的影响,并提出了促进污水处理企业健康发展的建议。

The influences of sewage load on all kinds of cost changes are obtained through the operation cost behavior analysis of sewage treatment enterprises. Then, the effects of sewage treatment cost and sewage load variation on the enterprise profits are discussed using the cost-volume-profit （CVP） method. Suggestions of promoting the healthy development of sewage treatment enterprises are brought forward.