摘要
保本点分析和目标利润分析是本量利分析的重要内容。以基于作业的本量利分析模型为基础,总结了在作业成本环境下保本点分析和目标利润分析的方法,重点分析了作业各相关因素对保本点和目标利润的影响。为已实行或将要实行作业成本法的企业,提供经营决策的依据。
Break -even point （BEP） analysis and target -profit analysis are the important content of Cost -Volume -Profit Analysis （CVPA）. This paper, based on the CVPA model under activity -based cost system, presents the method of the analyzing of BEP and target - profit under activity - based cost system and emphatically analyzes the influence of relevant factors of activity on break - even point and target - profit. Therefore, it provides operating basis for the enterprises which have already used or are going to use activity - basic cost （ABC）.
出处
《哈尔滨工业大学学报（社会科学版）》
2006年第5期119-122,共4页
Journal of Harbin Institute of Technology(Social Sciences Edition)
基金
哈尔滨工业大学(威海)校基金(HIT<WH>.2002.<23>)
关键词
作业成本法
本量利分析
保本点分析
目标利润
activity - based costing
CVP analysis
break - even analysis
target - profit
