本量利分析在企业中的应用.doc

(完整word)本量利分析在企业中的应用(完整word)本量利分析在企业中的应用PAGEIV(完整word)本量利分析在企业中的应用摘要随着我国加入世界贸易组织以来，我国的企业管理模式有了长足的进步，企业的发展更是飞速。企业财务运行管理模式的先进程度在很大程度上决定着企业的营销利润.一个落后的财务运作模式，滞后的管理水平，难以造就出高利润、竞争力强大的企业。为了提高企业利润，增强企业在市场经济下的竞争力，运用好本量利分析这个财务管理工具成为了必要。本量利分析是现代企业管理的重要分析工具,如何运用本量利分析进行企业决策，是企业管理普遍关心的问题。通过本量利分析,能够帮助企业判断生产经营活动的安全状况，掌握各因素变动对利润的影响程度,为企业达成利润目标提供思路和方法，使生产经营活动经常被控制在最有利的状态下.本文阐述本量利分析在企业短期经营决策、长期投资和经营现金流等方面的应用,然后分析传统本量利分析模型的局限性，最后提出完善本量利分析的相关建议。关键词：成本控制利润本量利分析局限性ABSTRACTAlongwithourcountryjoiningtheworldtradeorganizationsince,ourcountryenterprisemanagementmodehasmadeconsiderableprogress,morerapiddevelopmentoftheenterprise。Enterprisefinancialoperationmanagementmodeofadvanceddegreetoagreatextent，decidestheenterprise’smarketingprofits.Abackwardfinancialoperationpattern,lagofmanagementlevel,itisdifficulttoproducehighprofitsandstrongcompetitivenessofenterprises.Inordertoimprovetheenterpriseprofits,enhancethecompetitivenessoftheenterprisesunderthemarketeconomy，usingtheCVPanalysisoffinancialmanagementhasbecomethenecessarytools.Thevolume-profitanalysisisanimportantanalyticaltoolofmodernbusinessmanagement,howtousethevolume—profitanalysisforenterprisedecision—makingisgenerallyconcernedaboutcorporategovernanceissues。Byanalyzingtheamountofprofitthatcanhelpcompaniesdeterminethesecuritystatusofproductionandbusinessactivities,grasptheextentofchangesinvariousfactorsthatimpactonprofits,provideideasandmethodsforbusinessestoachieveprofittargets,sothatproductionandbusinessactivitiesareoftencontrolledinthemostfavorablestate.Thispaperdescribestheamountofshort-termprofitanalysisincorporatebusinessdecisions，long—terminvestmentsandcashflows，etc。,andthenanalyzesthelimitationsoftraditionalvolume-profitanalysismodel,andfinallyputforwardsound—volume-profitanalysisrecommendations。HYPERLINK"http：//feedback。youdao.com/quality_report.jsp？q=%E9%99%A4%E6％AD%A4%E4%B9％8B%E5％A4％96%EF％BC％8C％E7％94%B1％E4％BA％8E%E5％9B％BD%E5％A4％96％E4%B8％BB%E8%A6％81％E8％BD％AE%E8％83％8E%E7％94%9F%E4%BA%A7％E5%8E％82％E5%95%86％E4％B8％BA％E4％BA%86