摘要
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。对传统成本性态模型进行了分析,运用简化的多层贡献毛益法,提出了改进的多品种作业基础本量利模型,大大简化了计算过程。
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. After analysis of traditional cost model, the paper presents improved cost-volume-profit model of multiple product mix using the simplified multilevel price margin approach, which has greatly simplify computing.
出处
《连云港职业技术学院学报》
2006年第2期16-21,共6页
Journal of Lianyungang Technical College
关键词
作业成本
本量利分析
多品种
贡献毛益
activity cost
cost-volume-profit analysis
multiple products
price margin approach
