基于稀土管制政策变动的稀土企业财务状况分析

Financial Status Analysis on Control Policy Changes for Rare Earth Enterprises

本量利分析是目前比较常用也比较成熟的分析利润影响的方法。基于稀土在国民经济中的战略地位,近年来国家出台一系列的管制政策来对其进行调控,这就必然会对稀土企业的固定成本、单价、变动成本以及销量等产生重大的影响,从而影响企业的盈利水平。本文以赣州DK稀土公司为例,运用本量利分析及敏感性分析对其近年来政策变化前后的财务状况进行具体分析,并指出价格对利润的杠杆效应最为明显。

Cost-volume-Profit analysis is relatively a commonly used and mature method. Placed on a strategic level in national economy, rare earth enterprises are being regulated by a series of control polices which have been issued these years. These surely have produced great impacts on fixed cost, unit price, variable cost and sales for rare earth enterprises, with their profitability further affected. This paper takes Ganzhou DK company as an example, using cost-volume-profit analysis and sensitivity analysis, to perform a detailed analysis on its financial status before and after these control polices, with a conclusion that price is the most prominent factor for profit＇s leverage effect.