本量利分析

进行本量利分析的两种常用方法上是公式法和边际贡献法。

Two popular ways to perform CVP analysis are the equation ap - proach and the contribution margin approach .

本量利分析是企业内部管理的一项重要工具，本量利分析的研究以成本性态划分为前提，并基于三个基本假设。

CVP analysis is an important tool for enterprise internal management , the analysis takes the cost behavior into the premise , and based on three basic assumptions .

用Excel进行本量利分析

Using Excel to Analyze Cost - Volume - Profit

利用具有强大数据处理能力的Excel软件，设计本量利分析模型，可以非常方便地进行盈亏临界分析、因素变动分析以及敏感分析。

We can carry out the analysis of break even , factor vary and sensitive conveniently if we use the Excel software to design model of CVP analysis .

本量利分析方法在医院全成本核算中的应用

CVP Analysis in a Hospital - wide Application of Cost Accounting

本量利分析在钨矿山企业经营决策中的应用

The Application of Cost-Volume-Profit Analysis on Managerial Decision in Tungsten Mines

本量利分析是一种非常有用的分析工具。

The cost-volume-profit analysis is a kind of useful analysis tools .

因此在作业成本法下必须对传统的本量利分析模型进行修正。

According to ABC , we should modify the traditional CVP model .

多品种本量利分析模型的改进

An improvement of the multiproduct cost volume profit analysis model

第4章对民营企业如何确定投资规模进行了探讨，介绍了本量利分析法和分步法；

Chapter 4 introduced how nongovernmental enterprise to confirm scale of investment ;

餐饮企业的本量利分析

Cost and Sales Volume and Profit of the Catering Enterprises

本量利分析法在农业投资项目中的应用

Application of investment and profit analysis to agricultural investment project

本量利分析法在购置大型医疗设备中的应用

The application of Cost-Volume-Profit Analysis in the investment of large medical facility in hospital

不确定条件下的本量利分析

Cost-Volume-Profit Analysis Under Uncertain Conditions

目的发展基于作业成本法的本量利分析模型，探索其用法。

Objectives To develop Cost-volume-profit Analysis Model based on the method of Activity-based Costing and explore its application .

本文对以作业为基础的本量利分析法在建筑企业单项工程中的应用进行研究。

This paper studies the application of the activity-based cost-volume-profit analysis in the single projects of the construction enterprises .

本量利分析法是研究成本、业务量和利润三者之间依存关系的一种方法，有着较高的经济管理运用价值。

Method of CVP analysis is used to study the relationship among Cost-Volume-Profit , which is of high management value .

本量利分析法揭示了成本-业务量-利润之间的内在联系已成为经营决策中普通采用的定量方法。

This method , an acceptable quantitative one , shows the internal relationship between cost , vocational work and profit .

通过分析钨矿山企业成本的构成，提出了本量利分析在其经营决策应用中的具体做法。

Through the detailed cost analysis of the tungsten mines , this paper puts forward the managerial practice by applying cost-volume-profit analysis .

将产品的需求弹性和市场占有率等因素引入本量利分析模型中，提高了本量利分析方法的实用性。

Meanwhile it introduces such factors as demand elasticity and market rate of certain product to improve the practicality of CVP method .

结论基于作业成本法的本量利分析模型可以在实际工作中使用，能对医院项目成本的控制提供清晰的线索。

Conclusion The Cost-volume-profit Analysis Model Based on the Method of Activity-based Costing could be put in practice and provide clear clues for cost control in hospitals .

本量利分析中的任何一种方法都能够计算出公司的保本点，即营业利润为零时的销售水平。

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 .

应用回归分析方法建立了发电成本预测模型，在此基础上进行了全厂生产的本量利分析。

With the application of regress theory and probability theory , the forecasting model of the cost is established , and then the output and profit are known .

引进可避免固定成本和不可避免固定成本的概念，对传统本量利分析的数学模型进行了改进，使之更趋完善。

In this essay , in order to perfect it , the model is improved by introducing the concept of avoidable fixed cost and un avoidable fixed cost .

研究了多阶段作业成本核算模型基础上的本量利分析、能力损失分析和差异分析。

Based on the multistage ABC calculating model , the dissertation researches the cost-volume-profit ( CVP ) analysis , capacity loss analysis and variance analysis methods and their applications .

随着制造环境的的变化，企业成本结构发生变化，传统以单动因为基础的成本性态的划分呈现出狭隘性，其基本假设也限制着本量利分析在实际中的应用。

As the manufacturing environment changes , business cost structure changes , the conventional cost behavior based on single-action shows narrow-minded , and the basic assumptions also limits the practical application of CVP analysis .

本量利分析是基于短期内销售收入、成本和利润之间的关系。基本关系可用如下等式表示

Cost-volume-profit ( CVP ) analysis is based on the relationship that exists between sales revenue , cost and profit in the short term , the basic relationship can be presented by the following equations

作业基础本量利分析的研究在我国已经不断成熟，作业成本法下多种产品组合的本量利分析目前采用的分析模型大多采用线性规划模型，其计算求解过程非常复杂。

The research on cost-volume-profit analysis has taken shape in China and at present the analytical model used in cost-volume-profit analysis of multiple product mix in activity cost method is the linear programming model , which is very complicated in computing .

传统的本量利分析模型是基于经营利润，没有考虑资本成本。因此，利用它得到的保本点一定是损害股东财富，利用它得到的保利点并不能保证增加股东财富。

The traditional cost-volume-profit analysis model is based on the management profit , and it has not considered the cost of capital , therefore break-even point from it certainly would harms the shareholder wealth , Obtained guarantee profit state by it certainly cannot guarantee increases of the shareholder wealth .

传统本-量-利分析模型的假设条件在很大程度上制约了其适用范围。

Hypothesis of traditional cost-volume-profit Analysis Model confined its applied field to some extent .