Case Study of Cost-Volume-Profit Analysis and Sensitivity Analysis Under Activity-Based Costing
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
万方数据
维普
