制造业习性成本结构和经营安全程度分析

Habit Cost Structure and Safety Level of Manufacturing Industry in China

本文以制造业上市公司为研究对象,从收入动因成本中分解出收入动因固定成本和收入动因变动成本,进而计算出习性成本结构指标、保本点指标以及经营安全程度(安全边际率)指标。通过习性成本结构和经营安全程度分析可以得出以下研究结论:(1)以收入动因成本和营业净收入为基础进行的习性成本结构和经营安全程度分析是合理的、可靠的;(2)制造业整体上变动成本比重较高,行业整体营业净收入中变动成本比重为89.44%;(3)制造业整体经营风险较低,行业整体安全边际率为77.71%,处于“很安全”的范围。

This paper separates the revenue-driven fixed cost and the revenue-driven variable cost from the revenue-driven cost,and then calculates the habit cost structure index,the break-even point index and the operational safety level(margin of safety) index.Through analysing the habit cost structure and operational safety level,the following conclusions can be drawn.(1) The habit cost analysis,the habit cot structure cost analysis and the operational safety level analysis based on the revenue-driven cost and the net operating revenue are reasonable,reliable and acceptable.(2)The manufacturing industry has a high proportion of variable costs,and the variable cost ratio of the net operating revenue of the whole industry is 89.44%,that is,there are 89.44 variable costs for every 100 yuan of net operating revenue.(3) The manufacturing industry has a low operational risk,and the overall marginal safety rate of the industry is 77.71%,which is in the “very safe” range.