本量利分析在运输型第三方物流企业的应用

Application of Cost-volume-profit Analysis by TPL Transportation Enterprises

首先从本量利分析的概念、基本假设、基本流程等方面介绍了本量利分析的基本原理,然后以某运输型第三方物流企业为例,通过对该运输企业的成本资料分析、保本分析和利润敏感性分析,探讨了本量利分析的应用流程,最后提出了供给侧改革下本量利分析在运输型第三方物流企业应用的相关建议。通过对运输型第三方物流公司开展本量利分析,可以直观地揭示固定成本、变动成本、业务量、单位运价、利润等变量之间的内在规律性的联系,为运输型第三方物流公司的发展壮大提供可参考的数据资料。

In this paper, from the concept, basic hypothesis and process, etc., of the cost-volume-profit analysis process, we introduced its basic principle, then in the case of a certain TPL transportation enterprises, discussed the process for the application of the method, and at the end, proposed the relevant suggestions for the application of the cost-volume-profit analysis by these enterprises under the supply-side reform. At the end, we summarized the merits of the process.