分析本量利分析法在生产型企业中的应用-以贵州钢绳股份有限公司为例

本科毕业设计(论文)

题目：分析本量利分析法在生产型企业中的应用-以贵州钢绳股份有限公司为例

教学单位：会计学院

专业：会计学

学号：**********

*名：**

指导教师：**

2016年 6月

摘要

企业管理的重心集中在经营决策。对企业来说，有一个正确的决策至关重要，它会使企业不断的发展壮大，增强企业的生命力，并持久的生存下去。因此，企业在经营决策时，必须要谨慎从事。运用科学的方法来预测和分析企业的实际情况，再分析、研究、预测，最后做出正确的决策。此方法是可行的方法。本利量分析它又被称为保本点分析和盈亏平衡点分析，它是通过分析企业生产成本、业务量以及利润三者之间的关系，进而确定出企业的盈亏平衡点，并使企业达到预测利润和亏损状态目的。它是每个企业通常会使用的一种定量分析方法。它是在一段时间内和一定的销售范围内通过对企业的固定成本、销售量、变动成本、销售价格和利润等各变量因素之间的关系进行分析，从而对企业的目标成本、目标销量和目标利润进行预测，这也为公司成本计划、利润计划以及产销量计划的制定提供了合理的依据，从而使企业的管理活动得到优化，提高企业盈利水平。

这篇文章是以本量利分析法基本原理为基础，通过收集贵州钢丝绳股份有限公司的财务数据，采用分析法建立模型，在计算机环境下对贵州钢绳股份有限公司的财务状况进行损益平衡分析和安全性分析，进而对企业的生产成本、业务量以及利润进行优化，并在此基础上对企业的各种变动成本控制在一定范围内，积极寻找能降低企业成本的各种方法，在此基础上结合企业的实际情况，再提出具体的建议来为企业减少损失和增加利润。

关键词：盈亏平衡；本量利分析；安全边际

Abstract

Business management focuses on business decisions. For enterprises, there is a correct decision is crucial, it will enable enterprises to develop and grow, enhance the vitality of enterprises, and lasting survival. Therefore, enterprises in the business decisions must be carefully engaged in. Using scientific methods to predict and analyze the actual situation of enterprises, and then analyze, study and forecast, and finally make the right decision. This method is feasible. CVP analysis it is also known as breakeven point analysis and breakeven analysis, it is through the relationship between the analysis of the production cost of the enterprise, business volume and profit three, then determine the enterprises in the breakeven point, and enable enterprises to achieve the purpose of profit and loss prediction. It is a kind of quantitative analysis method which is usually used in every enterprise. It is in a period of time and a certain sales within the scope through to enterprise's fixed costs, sales, changes in costs, sales prices and profits of the variable factors between the analysis of the relationship, to the enterprise target cost, sales target and target profit forecasts, which also provides a reasonable basis for the formulation of company cost plan, profit plan and quantity of produce and sale plan, so as to make the management activities of enterprises has been optimized, improve the level of corporate profits.

This article is to cost volume profit analysis method basic principle as the foundation, through collected the financial data of Guizhou wire rope Co., Ltd., using analysis method and establishing the model, under the computer environment of Guizhou wire rope Co., Ltd. financial situation of profit and loss balance analysis and safety analysis, and the production cost of enterprises, business volume and profit optimization and on the basis of the enterprise a variety of changes in the cost control in a certain range, actively seeking to various methods to reduce the enterprise cost, on this basis, combined with the enterprise's actual situation, and then puts forward specific suggestions for enterprises to reduce losses and increase profits.

Key words：Break even; This quantity profit analysis;Safety margin