利用量本利分析提高经营决策水平

THE APPLICATION OF ANALYSIS OF CVP TO RAISE THE MANAGING LEVEL OF POLICY-MAKING

一九八八年,烟台铁厂应用量本利分析方法,对全年销量和销售收入、企业盈亏平衡点、目标成本额基数来指导仝年工作。首先,用“最小二乘方”法的原理,分解混合成本,求出固定成本和单位变动成本,然后,进行相关程度分析。在证明产量和成本后,进行盈亏分析。通过四个方案的选优,制定出实现目标利润的最佳方案和实施措施,使企业处于完全状态。实践证明,运用量本分析进行经营决策是科学可靠的,是实现目标利润、预测产量控制成本的行之有效的方法。

In 1988, the method of CVP was used in Yantai Ironworks to analyze the annual sales volume and sales income, the break-even point of the enterprise, the base of objective cost volumn, in order to guide the yearly work.First, based on the principle of least-square method, mixed cost was resolved and, fixed cost and unit changeable cost was figured out, and then the correlative degree analysis was made. After the acquizition of output and cost, break-even analysis was followed. Through the optimizing among the schemes, the optical plan and measures to be implemented are adopted. Therefore, the enterprise was placed in the state of complete safety.The evidence shows that the application of CVP analysis to formulate the policy-making of management is scientific and reliable, which is an effective method for attaining objective profit and forecasting output control cost.