本量利分析在轨道交通行业中的应用研究  

Research of the application of cost-volume-profit analysis in rail transit industry

作　　者：胡园园 Hu Yuanyuan(Shenyang CRRC Rail Traffic Equipment Co.,Ltd.,Shenyang,Liaoning,110000)

机构地区：[1]沈阳中车轨道交通装备有限公司,辽宁沈阳110000

出　　处：《市场周刊》2022年第1期133-135,共3页Market Weekly

摘　　要：随着社会的发展,企业间的竞争日趋激烈,企业对于经营管理标准有了更高的要求。因而企业在发展的过程中,需要运用管理会计手段,充分搜集资料进行预测分析,制定更为科学有效的经济决策,从而促进企业的发展。而在管理会计中本量利分析的应用最为广泛。文章主要介绍本量利分析在轨道交通行业中的具体应用。With the development of society,the competition among enterprises is becoming increasingly fierce,and enterprises have higher requirements for operation and management standards.Therefore,in the process of development,enterprises need to take management accounting measures,fully collect data for prediction and analysis,and formulate more scientific and effective economic decisions,so as to promote the development of enterprises.In management accounting,cost volume profit analysis is the most widely used.This section mainly introduces the specific application of cost-volume-profit analysis in rail transit industry.

关 键 词：本量利分析 轨道交通 产能 模拟运算 

分 类 号：F407.47[经济管理—产业经济]