Cost - volume - profit analysis method based on activity - based costing 基于作業(yè)成本法的本量利分析方法研究
Cost - volume - profit analysis 本量利分析
Two popular ways to perform cvp analysis are the equation ap ? proach and the contribution margin approach 進行本量利分析的兩種常用方法上是公式法和邊際貢獻法。
Cost - volume - profit ( cvp ) analysis expresses the relationships among a company ' s costs , volume of activity and income 本量利分析是對公司的成本、數(shù)量和利潤之間的關(guān)系所進行的分析。
Cvp analysis is so pervasive in management accounting that it touches on virtually everything that a manager does 本量利分析在管理會計中的應(yīng)用如此之廣,它實際上涉及經(jīng)理人員所做的每一件事。
Either approach to cvp analysis can be used to compute a company ' s break - even point ? the sales level at which operat ? ing income is zero 本量利分析中的任何一種方法都能夠計算出公司的保本點,即營業(yè)利潤為零時的銷售水平。
Cost - volume - profit analysis is a key factor in many decisions , in ? cluding choice of product lines , pricing of products , marketing strategy and utilization of productive facilities 本量利分析在諸如產(chǎn)品系列的選擇、產(chǎn)品定價、營銷策略以及生產(chǎn)設(shè)施的利用等許多決策中,都是關(guān)鍵的因素。
Cvp analysis has several limitations , for example , it assumes that volume is the only cost driver and that all cost - volume - profit relationships are linear over the relevant range of activi ? ty 本量利分析有幾個限制條件,例如,他假定數(shù)量是唯一的成本動因,所有的本量利關(guān)系在相關(guān)范圍內(nèi)都是線性的。