不确定条件下的本量利分析

Cost-Volume-Profit Analysis Under Uncertain Conditions

传统的本量利分析假定企业的销售价格、销售量及成本性态是不变的,而这些假设条件与充满不确定性的企业经营管理环境是不一致的,这就限制了本量利分析作为有效利润规划方法的有用性。管理会计人员应尽量正确把握成本性态,掌握市场需求动向,研究企业经营管理中的不确定性,借用概率论的知识和分析方法,从会计的角度提供促使决策最优化的信息。

The traditional costvolumeprofit (CVP) analysis assumes that the selling price, sales volume, and cost character are invariant. However, this kind of assumption does not accord with the environment for management of enterprises, which has limited access to the use of CVP analysis as a reference for effective profit planning. As a result, the accountant should accurately grasp the cost character, keep abreast of the new trend of market demand, study the uncertainty existing in the management of enterprises, and use the probability theory and analysis on the strength of accounting to supply the best information possible for optimum decision making.