汽车零部件H公司构建运用本量利模型的实践探索  

A Practical Exploration on the Construction and Application of Cost-benefit Model of Auto Parts H Company

作　　者：朱肖江 Zhu Xiaojiang(China Automotive Engineering Research Institute Co.,Ltd.,Chongqing 401120)

机构地区：[1]中国汽车工程研究院股份有限公司,重庆401120

出　　处：《现代工业经济和信息化》2021年第4期129-133,共5页Modern Industrial Economy and Informationization

摘　　要：以汽车零部件H公司为例,通过构建、应用本量利模型和利润敏感性分析模型,提升H公司产品定价管理、成本精益化管理及计划综合管理水平,从而为企业解决盈利问题,助推企业战略目标落地起到了重要支撑作用。Taking the automobile parts H company as an example,through the construction,the application cost profit model and the profit sensitivity analysis model,this model enhances the H company product pricing management,the cost lean management and the plan comprehensive management level,thus has played the important support function for the enterprise to solve the profit question,boosts the enterprise strategic goal landing.

关 键 词：本量利模型 应用 

分 类 号：F426.5[经济管理—产业经济]