cost-volume-profit analysis; CVP analysis

简明释义

成本—产销量—利润分析

英英释义

例句

1.The manager used cost-volume-profit analysis to determine the break-even point for the new product launch.

经理使用成本-数量-利润分析来确定新产品发布的盈亏平衡点。

2.Understanding cost-volume-profit analysis is crucial for making informed business decisions.

理解成本-数量-利润分析对于做出明智的商业决策至关重要。

3.The finance team prepared a report using CVP analysis to evaluate the impact of fixed and variable costs.

财务团队准备了一份报告，使用成本-数量-利润分析来评估固定成本和变动成本的影响。

4.During the board meeting, they discussed the implications of cost-volume-profit analysis on pricing strategies.

在董事会上，他们讨论了成本-数量-利润分析对定价策略的影响。

5.By applying CVP analysis, the company was able to forecast profits at different sales volumes.

通过应用成本-数量-利润分析，公司能够预测在不同销售量下的利润。

作文

Cost-Volume-Profit analysis, commonly referred to as CVP analysis, is a crucial financial tool that helps businesses understand the relationship between costs, sales volume, and profit. This analytical approach enables managers to make informed decisions regarding pricing, production levels, and product mix. By assessing how changes in costs and volume affect a company’s operating income and net income, CVP analysis provides valuable insights that are essential for strategic planning. At its core, CVP analysis focuses on three main components: costs, volume, and profit. Costs are typically categorized into fixed and variable costs. Fixed costs remain constant regardless of production levels, such as rent and salaries, while variable costs change with production volume, like raw materials and direct labor. Understanding the distinction between these two types of costs is vital for accurate CVP analysis. Volume refers to the quantity of goods sold or produced. It directly impacts both revenue and costs, making it a critical factor in determining profitability. The profit aspect of CVP analysis involves understanding how much profit a business can generate at different levels of sales volume. This helps businesses identify their break-even point, which is the level of sales at which total revenues equal total costs, resulting in neither profit nor loss. One of the key benefits of CVP analysis is its ability to facilitate various business scenarios. For instance, if a company considers launching a new product, CVP analysis can help predict how many units need to be sold to cover the initial investment and ongoing costs. Additionally, it can guide decisions on pricing strategies; understanding how price changes affect sales volume and, subsequently, profit margins is essential for maximizing revenue. Moreover, CVP analysis assists in evaluating the impact of changes in fixed and variable costs on overall profitability. For example, if a business faces an increase in fixed costs due to higher rent, CVP analysis can help determine how much additional sales volume is needed to maintain profit levels. This proactive approach allows businesses to adjust their strategies accordingly to sustain profitability. In conclusion, CVP analysis is an indispensable tool for managers and business owners. By providing a clear framework to analyze the interplay of costs, volume, and profit, CVP analysis empowers decision-makers to strategize effectively. Whether it’s setting prices, forecasting sales, or managing costs, the insights gained from CVP analysis can significantly enhance a company's financial performance and long-term success. In today’s competitive market, leveraging such analytical tools is not just beneficial but necessary for sustainable growth.

成本-产量-利润分析，通常被称为CVP分析，是一种重要的财务工具，帮助企业理解成本、销售量和利润之间的关系。这种分析方法使管理者能够就定价、生产水平和产品组合做出明智的决策。通过评估成本和产量的变化如何影响公司的营业收入和净收入，CVP分析提供了对战略规划至关重要的宝贵见解。 在其核心，CVP分析关注三个主要组成部分：成本、产量和利润。成本通常分为固定成本和变动成本。固定成本在生产水平不变的情况下保持不变，例如租金和工资，而变动成本则随着生产量的变化而变化，如原材料和直接人工。理解这两种成本之间的区别对于准确进行CVP分析至关重要。 产量是指销售或生产的商品数量。它直接影响收入和成本，因此在确定盈利能力时是一个关键因素。CVP分析中的利润方面涉及了解企业在不同销售量水平下可以产生多少利润。这有助于企业识别其盈亏平衡点，即总收入等于总成本的销售水平，从而既不盈利也不亏损。 CVP分析的一个关键好处是能够促进各种商业场景。例如，如果一家公司考虑推出新产品，CVP分析可以帮助预测需要销售多少单位才能覆盖初始投资和持续成本。此外，它可以指导定价策略的决策；了解价格变化如何影响销售量以及随后利润率对于最大化收入至关重要。 此外，CVP分析还帮助评估固定成本和变动成本变化对整体盈利能力的影响。例如，如果企业由于租金上涨而面临固定成本增加，CVP分析可以帮助确定需要多少额外的销售量来维持利润水平。这种积极主动的方法使企业能够相应调整其战略，以维持盈利能力。 总之，CVP分析是管理者和企业主不可或缺的工具。通过提供一个清晰的框架来分析成本、产量和利润之间的相互关系，CVP分析使决策者能够有效制定战略。无论是设定价格、预测销售还是管理成本，从CVP分析中获得的见解都可以显著提升公司的财务表现和长期成功。在当今竞争激烈的市场中，利用这种分析工具不仅是有益的，而且是可持续增长的必要条件。