摘 要随着市场经济竞争日益激烈，企业盈利能力成为制约企业生存与发展的重要因素，加强盈利能力管理是企业长远发展的根本保障。基于本量利分析的角度对企业盈利能力管理进行改善，以销售量、价格、成本和利润间的联系为重点，可以为企业作出正确的经营决策和判断，获得高额稳定的利润提供参考和帮助。本文在阐述了本量利分析和企业盈利能力管理相关基本理论的基础上，以广州同益电器有限公司为例，基于本量利分析的方法，对该企业家用及商用空调器盈利能力管理进行了案例分析。通过盈亏临界分析、确定保本点、计算安全边际与安全边际率，并从销售单价、单位变动成本、固定成本、销量四个维度，进行本量利关系的敏感性分析，据此，提出了完善企业盈利能力管理的建议。86110

毕业论文关键词：本量利分析；盈利能力管理；企业盈利能力

Research on Enterprise Profitability Management Based on the Volume Profit Analysis

Abstract With the competition of the market economy is becoming more and fiercer, which makes the profitability of the enterprise become the direct determining factor of the enterprise's survival condition。 And the company is the essential guarantee for the long-term development of the business。 On account of the angle of the CVP analysis of corporate profitability management,improved to contact sales, prices, costs and profits,which can make the right business decisions and judgments。It is helpful for the enterprise to obtain high and stable profits as well as provide a reference help。The article describes the foundation of the CVP analysis and profitability related to the management of the elementary theory。And further to Guangzhou Tongyi Electric Appliance Co。, Ltd。, for example,CVP analysis based method, for the enterprises of household / commercial air conditioner profitability management were empirical analysis。 Through breakeven analysis, determine the breakeven point; calculate the margin of safety and safety margin rate and from the sales unit price, unit changes four dimensions: cost, fixed cost, sales volume, sensitivity analysis of the amount of interest in this relationship。 Accordingly, the author makes suggestions to improve the profitability of the business management。

Keywords: volume profit analysis; Profitability Management; enterprise profitability

目 录

0 引言 1

1 本量利分析概述 1

1。1 本量利分析的内涵 1

1。2 本量利分析的前提条件 2

1。3 本量利分析的意义 3

2 企业盈利能力管理概述 3

2。1 企业盈利能力的内涵 3

2。2 企业盈利能力的影响因素 3

2。3 企业盈利能力管理的意义 4

3基于本量利分析的企业盈利能力管理分析——以同益电器为例 5

3。1 相关背景资料介绍 5

3。2广州同益电器有限公司家用/商用空调器本量利分析 6

4 基于本量利分析的完善企业盈利能力管理的建议——以同益电器为例 9

4。1 加强自身的成本费用控制，减少变动成本 9

4。2 摊薄固定成本 10

4。3 提高销售单价 10