浅析本量利在企业中的应用摘要随着市场经济环境变化，企业的管理结构和成本构成也随之相应变化。全球经济一体趋势，使得市场竞争也越来越激烈，企业为了能够在市场存活，纷纷挖掘和拓展市场的空间，部分企业开始重视企业的多元化经营，使得企业的成本构成不断变化，同时随着企业多元化经营企业的管理内容和范围也发生了变化，由转来的价格竞争，逐渐向企业价值链的竞争方向发展。因此，加强本量利分析，为企业提供更多有价值的信息已显得十分必要。企业如若想要在激烈的市场竞争中占有一席之地，除要拥有先进的技术和良好的融资渠道外，企业有效管理则十分关键。企业在发展有效对成本进行控制，是企业管理中重要的组成部分，控制成本最为明显的效果就是降低企业经营成本，增加利润。企业产品受到同行业竞争的影响，产品价格供求关系波动较大。因此，企业如果想要提升市场竞争力，就应不断提高经济效益，扩展利润空间，而这些都是需要对企业成本进行控制。文章详细介绍了本量利分析法，以山西翔宇化工为例，分析企业如何对成本进行控制，从而达到提升经济效益的目的。关键词：成本控制利润本量利分析局限性AbstractAsthemarketeconomicenvironmentchanges,themanagementstructureandcoststructureofthecompanywillalsochangeaccordingly.Thetrendofglobaleconomyhasmadethemarketcompetitionmoreandmorefierce.Inordertosurviveinthemarket,companieshavediscoveredandexpandedmarketspace.Somecompanieshavebeguntopayattentiontothediversificationofthecompany'sbusiness,makingthecoststructureofthecompanyconstantlychanging.Thecontentandscopeofthemanagementofdiversifiedenterpriseshavealsochanged.Fromthepricecompetitiontheyhavebeentransferred,theyhavegraduallydevelopedintothedirectionofcompetitionintheenterprisevaluechain.Therefore,itisnecessarytostrengthenthequantitativeanalysisandprovideenterpriseswithmorevaluableinformation.Ifcompanieswanttooccupyaplaceinthefiercemarketcompetition,inadditiontohavingadvancedtechnologyandgoodfinancingchannels,theeffectivemanagementofenterprisesiscritical.Theeffectivecontrolofcostsbycompaniesindevelopmentisanimportantpartofbusinessmanagement.Themostobviouseffectofcontrollingcostsistoreducebusinessoperatingcostsandincreaseprofits.Corporateproductsareaffectedbycompetitioninthesameindustry,andthesupplyanddemandofproductpricesfluctuatewidely.Therefore,ifanenterprisewantstoenhanceitsmarketcompetitiveness,itshouldcontinuetoincreaseitseconomicefficiencyandexpanditsprofitmargins,andtheseareallrequiredtocontrolcorporatecosts.Thearticleintroducedthequantitativeanalysismethodindetail,takingXiangyuChemicalCo.,Ltd.asanexampletoanalyzehowtheenterprisecontrolsthecost,soastoachievethepurposeofimprovingeconomicefficiency.Keywords:Costcontrol;Profit;Postanalysis;Limitations目录1引言........................................................................................................................................12本量利分析的基本原理..........................................................................................................12.1本量利分析法的概述....................................................................................................12.2本量利分析的公式........................................................................................................22.3本量利分析的基本内容................................................................................................22.3.1盈亏平衡分析......................................................................................................22.3.2目标利润分析.......................................
