摘要
本文以Z企业为例,利用本量利模型,通过敏感性分析,分别找出了影响企业利润由盈利转为亏损时单价、销量、单位变动成本和固定成本这四个因素的临界值,并分析了每种因素对利润的敏感程度,最后得出与利润的关系中最为敏感的因素是单价、其次是单位变动成本、最不敏感的因素是固定成本这一结论。
By taking the enterprise Z as an example,this paper uses the cost-volume-profit model,through a sensitivity analysis,identifies the threshold price,sales volume,unit variable costs and fixed costs that affect corporate profits.The paper concludes that the most sensitive factor is price,followed by changes in unit costs,while the most insensitive factor is fixed costs.
出处
《科技广场》
2015年第10期197-200,共4页
Science Mosaic
关键词
敏感性分析
本量利关系
临界值
Sensitivity Analysis
Cost-Volume-Profit Relationship
Critical Value
