摘要
针对量本利分析方法在煤炭企业应用中存在的问题,结合煤炭企业生产经营特点,提出了量本利分析方法的改进方法。改进方法着重与煤炭企业生产实际相结合,着重方法的可操作性,并将改进方法编制成应用软件,同时给出了应用实例。
Aimed at the problem existing in the application of Cost—Volume—Profit (CVP) analysis method in coal enterprises, this paper presents an improved method of CVP analysis combined with the eharcteristie of coal enterprise business. The improved method stresses on the practice of coal production and its oprability. The paper also gives the application software of the new CVP analysis method and its applied example.
出处
《山东矿业学院学报》
CAS
1992年第4期370-376,共7页
Journal of Shandong University of Science and Technology(Natural Science)
关键词
煤炭企业
成本
改进
秩序系统
设计
Cost-Volume-Profit
coal exterprises
fixed cost
variable cost
