摘要
论文利用在山东烟台市某海水养殖场开展入户调查时获取的数据,运用本量利分析的基本原理和计算机财务管理方法,对海水贝类养殖企业的利润管理进行了实证分析。论文建立的贝类养殖项目利润管理多因素变动分析模型,可以快捷地研究单因素变动对贝类养殖企业利润的影响和多因素变动对利润的综合影响,以及快捷计算出贝类养殖企业盈亏平衡点。研究结论对我周贝类养殖企业项目经济决策和国家政策制定具有一定的参考和借鉴意义。
By using a farm＇s data in Yantai City and the theory of Cost-Volume-Profit analysis and the financial management methods based on EXCEL, this paper studies the profit of the shellfish farming projects. If a single element is changed singly or comprehensively, the empirical analyses find that the establishment and application of multi-factor analysis model of profit management in shellfish farming projects can work out the profit quickly and find the breakeven point. It is also a thought of the application to offer references for government decisions and economic decisions for corporations as a simple analysis tool.
出处
《中国渔业经济》
2012年第6期74-79,共6页
Chinese Fisheries Economics
基金
现代农业产业技术体系建设专项资金资助
关键词
贝类养殖
本量利分析
多因素分析
shellfish farming
cost-volume-profit analysis
multi-factor analysis
