利用量本利分析和成本预测方法分析气流纺的经济效益

Using Modern management methods: Cost-volume-profit Analysis and Cost Forecast, To Analyze the Economic Effectiveness

本文通过公司生产经营的实际情况,运用量本利分析和成本预测的方法进行了一些计算,结果说明,公司在纺制15tex以上气流纺纱时均可保本盈利。其次,通过计算气流纺和环锭纺纺制同种纱支的成本分界点和单产,结合销售方程诠释了气流纺产量与利润率的线性关系。

This article is aimed to share two conclusions by studying on the company＇ s actual production operation. Firstly, it demonstrated the company is able to gain break-even profit by manufacturing 15 tex of above rotor spanning, analyzed by cost-volume-profit and cost forecast. Secondly, combining the sales equation it explained the linear relation between quantity and profit margin of Rotor Spinning, by comparing the cost and per unit yield of producing the same yarn count by two different spinning technologies, Rotor Spinning and Ring Spinning.