作业成本法下的本量利分析与敏感性分析实例研究

Case Study of Cost-Volume-Profit Analysis and Sensitivity Analysis Under Activity-Based Costing

随着企业机械化程度的增加,制造费用成为企业关注的焦点,当传统的变动成本和固定成本还沉浸在悠久历史的时候,作业成本法的应用开始动摇其理论基础。作业成本法将成本划分为短期变动成本、长期变动成本、固定成本。作为管理会计工具,作业成本法下的本量利分析和敏感性分析与传统的相比具有一定的改进,但是依然不能全面地考虑企业实际情况。文章在作业成本法的基础上,对本量利分析进行修正,引入税金及附加的影响,有创新性地构建作业成本法下的本量利分析模型;而敏感性分析在作业成本法中主要关注作业的敏感性,这提高了本量利分析和敏感性分析的精确度和实用性,为企业生产决策作出更加合理的数据支持。

With the increasing mechanization of enterprises,manufacturing costs have become the focus of enterprises.When traditional variable cost and fixed cost are still kept in the old way,the application of activity-based costing has begun to shake its theoretical foundation.Activity-based costing divides cost into short-term variable cost,long-term variable cost and fixed cost.As a management accounting tool,the cost-volume-profit analysis and sensitivity analysis under activity-based costing have some improvements compared with the traditional ones,but they still cannot fully consider the actual situation of enterprises.Based on activity-based costing,this paper revises the costvolume-profit analysis,introduces effects of taxes and surcharges,and innovatively constructs a cost-volume-profit analysis model under activity-based costing.In activity-based costing,sensitivity analysis mainly focuses on the sensitivity of operations,which improves the accuracy and practicability of cost-volume-profit analysis and sensitivity analysis.It provides more reasonable data support for enterprises'production decisions.