CVP分析法在企业举债筹资中的应用研究  

Research on the Applications of CVP Analysis in Raising Loan for Enterprises

作　　者：邓家姝[1] 

机构地区：[1]甘肃政法学院管理学院,甘肃兰州730070

出　　处：《甘肃政法学院学报》2002年第5期54-59,共6页Journal of Gansu Political Science and Law Institute

摘　　要：CVP分析法是管理会计体系中的基本分析方法 ,其在理论研究和实践应用中均取得了较大的进展。CVP分析理论具有丰富的内涵 ,在实践中具有广阔的应用空间 ,其分析过程和实践问题有待进一步深入探讨。本文主要从四个方面 。CVP analysis, a basic analysis method in the management of accounting system, has made much improvement both in theoretical study and practical applications. Rich in its theoretical contents, the CVP analysis has been found wide applications in practice, while it's analyzing process and some practical problems remain unsolved. The article discusses thoroughly and systematically its concrete applications in raising loan for enterprises.

关 键 词：CVP分析法 举债筹资 财务效应临界点 财务杠杆 目标利润 

分 类 号：F275[经济管理—企业管理]