本量利分析法在短期农业生产决策中的应用研究

Application of the CVP Analysis in the Short-term Agricultural Production Decision

本量利分析法是企业短期生产经营决策分析的有效工具。从目前的调查来看,本量利分析法的应用主要集中在工商企业,在农业生产管理方面的应用非常少。论文通过对农业短期生产中的几种常见经济作物进行边际贡献分析,运用边际贡献总额这个经济指标来指导农业生产者的短期经营决策,期望农业生产管理的工作能够从粗放式管理向精细化管理转变。

The cost-volume-profit （CVP） analysis is an effective tool to study the managing decision of short-term production in an enterprise. As far as current researches are concerned,the CVP analysis is ap- plied mainly in the industrial and commercial enterprises but little on agricultural production management. Based on the contribution margin analysis of the short-term agricultural production of several common eco- nomic crops,the paper uses total contribution margin as economic indicators to guide the agricultural pro- ducers in the course of short-term managing decisions, and expect that the agricultural production and man- agement work shift from the extensive management to a lean one.