摘要
提出了企业利润定量分析体系;利用其构成因素之间的关系,构造了企业销售利润(营业利润)分析模型、产品销售利润分析模型、产品销售利润与产品销售收入同步增长分析模型、产品销售成本分析模型,并利用实例给出了用以上模型定量分析企业利润变动情况的方法.
The authors advanced an analytical index of the profits of enterprise, and constructed the analytical model of selling profit (operating profit), the analytical model of profit of goods sold, the analytical model of the synchronous growing between profit of goods sold and income of goods sold, the analytical model of cost of goods sold by utilizing the relationships among the components, then gave the quantitative analytical method on the profits of enterprise by an example.
出处
《河北工业大学学报》
CAS
2000年第3期66-69,共4页
Journal of Hebei University of Technology
关键词
销售利润
产品销售利润
定量分析模型
企业
利润
selling profit (operating profit)
profit of goods sold
growth rate
quantitative analytical model