联合单位法在本量利分析中的应用

The Application of Join Unit Method to Cost-volume-profit Analysis

通常,大多数企业在生产经营中都会同时生产和销售多种产品,因此有必要探讨多品种产品生产和销售条件下的盈亏平衡点的计算问题。目前,常用的方法主要有加权平均边际贡献率法、联合单位法、主要品种法和分类法等,根据这些方法计算将得到多个不同的保本点。在实际工作中,企业的会计人员要根据企业自身的特点和经营管理要求,选择适合的方法进行盈亏平衡分析,从而有效地为经营管理提供信息。

As usual, most enterprises all produce and market various of goods during production and management. It is necessary to discuss how to calculate the break-even point. Currently, some common calculation methods involve weighted average contribution margin ratio method, joint unit method, major species method and classification method, by which will get different break-even points. In practical work, the accountants should employ suitable method to analyze the break-even point according to the features of the enterprise and the management requirements so as to provide effective information for the enterprise.