会计财务管理专业 本量利分析在管理会计中的应用——以同源化工有限责任公司为例

目 录摘要····································1关键词···································11 本量利分析概述······························21.1 本量利分析基本原理···························21.2 本量利分析的基本假设··························21.2.1 相关范围假设·····························21.2.2 模型线性假设·····························21.2.3 产销平衡假设·····························31.2.4 品种结构不变假设···························31.3 本量利分析的基本模型··························31.3.1 盈亏平衡分析和模型··························31.3.2 目标利润分析和模型··························41.3.3 多品种盈亏平衡点分析模型·······················51.4 本量利分析的作用····························62 本量利分析在同源化工有限责任公司的应用及分析···············62.1 同源化工公司概况····························62.2 确定主营业务的成本性态·························62.2.1 固定成本·······························62.2.2 变动成本·······························72.2.3 混合成本·······························72.3 1 号厂房的分析·····························72.3.1 1 号厂房的盈亏平衡分析························72.3.2 1 号厂房的保利分析··························82.3.3 1 号厂房的敏感性分析·························92.4 2 号厂房的分析·····························102.4.1 2 号厂房的盈亏平衡分析···...