本量利分析在制造企业中的应用

本量利分析在制造企业中的应用
 
摘 要：本量利分析方法是制造企业普遍采取的决策分析方法。随着我国市场经济的高速发展，企业生产经营环境越来越复杂，本量利分析法在企业中的应用也将越来越广泛，本文首先介绍了传统本量利分析理论的基本内容，以及本量利分析在制造企业中的应用，最后提出，传统的本量利分析模型是基于经营利润，没有考虑资本成本，因此，利用它得到的保本点1定是损害股东财富，利用它得到的保利点并不能保证增加股东财富。本文遵从企业价值最大化的目标，根据本量利分析的原理，引入经济增加值(EVA)理论，对本量利模型进行拓展，使其更适用于现实情况。

关键词：本量利分析；      价值创造；　     经济增加值

The application of the cost-volume-profit analysis at manufacturing enterprise
 
Abstract:Thecost-volume-profit analysis is the decision and analysis method that manufacturing enterprise adopts commonly. With the rapid development of our country market economy and the management environment of enterprise became more and more complicated, the cost-volume-profit analyses application in enterprise is also more and more broad. This paper shows the substance of the theory of the cost-volume-profit, the methodological application in manufacturing company first and then this paper presents that, the traditional cost-volume-profit analysis model is on based on the management profit and it has not considered the cost of capital .Therefore break-even point from it certainly would harms the shareholder wealth. Obtained guarantee profit state by it certainly cannot guarantee increase of the shareholder wealth. This paper complied with the goal of enterprise value maximization, according to the cost-volume-profit analysis principle, we bring the theory of economic value added,    and suggest improved methods and stretches models. Then the method will have more value to true situation.         

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