摘要
为应对严峻的经济形势,G公司大力开拓市场,主推A产品作为其他军品单位配套组件。根据A产品2019年成本数据分析,其变动成本支出占比较高,产品附加值低,盈利能力不强,属于低毛利业务。为提高产品盈利能力,公司采用本量利分析法对A产品展开分析,对标其标准成本提出降本措施,并围绕降本措施制订专项考核办法,2020年A产品成本同比下降7.82%,取得了一定的成果。
In order to cope with the severe economic situation,G company vigorously develops the market and mainly promotes product a as a supporting component for other military products units.According to the analysis of the cost data of product a in 2019,its variable cost expenditure accounts for a relatively high proportion,the product added value is low,the profitability is not strong,and it belongs to a low gross profit business.In order to improve the profitability of products,the company used the cost volume profit analysis method to analyze product a,put forward cost reduction measures against its standard cost,and formulated special assessment methods around cost reduction measures.In 2020,the cost of product a decreased by 7.82%year-on-year,and achieved certain results.
作者
赵汗青
聂正旭
Zhao Hanqing;Nie Zhengxu(Guizhou Aerospace Electronic Technology Co.,Ltd.,Guiyang Guizhou 550000)
出处
《现代工业经济和信息化》
2022年第5期124-126,共3页
Modern Industrial Economy and Informationization
关键词
G公司
本量利分析
A产品
标准成本
G company
cost volume profit analysis
a product
standard cost