摘要
在高校《管理会计》课程教学中,进行公司产品盈亏平衡分析并做出经营决策时,通常会面临一定数据处理与分析难题,进而影响了教学效果。基于本量利关系原理,运用Excel建模,通过动态关联公司产品销售收入、总成本、销售利润、盈亏平衡线、实际销量线等指标关系,构建本量利分析动态虚拟仿真实验教学模型,可以观测分析公司在不同销售量下销售收入、总成本、销售利润的动态变动趋势。该模型可用于高校教学构建基于本量利分析的盈亏平衡动态分析模型工具,有利于提高学生管理分析决策能力,实现课程教学目标。
In the teaching of“management accounting”course in universities,when we make a business decision based on company’s products break-even analysis,we usually face on some difficulties in data processing and analysis,which affects the teaching effect.Based on the principle of cost-volume-profit relationship,we use Excel to construct a dynamic virtual simulation teaching model by cost-volume-profit analysis,and through dynamic related company product sales revenue,total cost,sales profit,break-even line,actual sales line,etc.The model can observe and analyze the dynamic trend of sales revenue,total cost,and sales profit of the company under different sales volumes.Through this model,a dynamic analysis model tool for profit and loss balance based on cost-volume-profit analysis is constructed for college teaching,which is conducive to improving students’management analysis and decision-making ability and realizing course teaching objectives.
作者
智浩
姚威
ZHI Hao;YAO Wei(School of Business,Shenyang City University,Shenyang 110112,China;Shenyang DIHE Construction Engineering Design Co.,Ltd.,Shenyang 110041,China)
出处
《实验室研究与探索》
CAS
北大核心
2021年第9期277-280,303,共5页
Research and Exploration In Laboratory
基金
辽宁省教育厅高等教育本科教学改革研究项目(UPRP20180848)。
关键词
本量利
贡献边际
保本销量
cost-volume-profit
contribution margin
break-even sales
