With the increasing mechanization of enterprises,manufacturing costs have become the focus of enterprises.When traditional variable cost and fixed cost are still kept in the old way,the application of activity-based costing has begun to shake its theoretical foundation.Activity-based costing divides cost into short-term variable cost,long-term variable cost and fixed cost.As a management accounting tool,the cost-volume-profit analysis and sensitivity analysis under activity-based costing have some improvements compared with the traditional ones,but they still cannot fully consider the actual situation of enterprises.Based on activity-based costing,this paper revises the costvolume-profit analysis,introduces effects of taxes and surcharges,and innovatively constructs a cost-volume-profit analysis model under activity-based costing.In activity-based costing,sensitivity analysis mainly focuses on the sensitivity of operations,which improves the accuracy and practicability of cost-volume-profit analysis and sensitivity analysis.It provides more reasonable data support for enterprises'production decisions.
activity-based costingcost-volume-profit analysissensitivity analysistaxes and surcharges
维普
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