Rsearch Of CVP Analysis For Applying Into Enterprise

The function of accounting is to provide financial information and management information for managers.At present,in the process of management,managers pay more attention to accounting for forecasting,decision-making,control and other related information,CVP analysis is a good medicine,it is an important model of decision-making for enterprise.This model can be used to analyze the factors such as break even point and poly point,the model can play a better guiding effect in dynamic management,it can be able to provide constructive suggestions on these aspects,such as how to direct sales,how to control costs and how to adjust financial calculation methods.Therefore,the CVP analysis is widely used.However,in the process of application,we can find that,the quality of managers and related facilities can not always keep up with CVP analysis.More serious,I carefully study in it and find that,There are many common problems in the application of this method for enterprise.The emergence of these problems,let the CVP analysis can not provide correct suggestions for management.Even,if manager mechanically use this model,the conclusion will be different of the actual results.In view of this,by referring to relevant literature.According to the case of Hubei Tailong croup and related enterprises which use this model in the current situation.This paper analyzes the problems existing in the application of this method,I found that,the model always provide incorrect conclusions in the in the process of application.As a result,this paper points out the common problems existing in many aspects such as cost,variety structure,cost driver,price level,sales price and so on.At the same time,according to the root of these problems.I am focusing on these problems which existing in the specific application of CVP analysis.Such as,fixed cost and variable cost can not be completely separated by one time.The structure of varieties should be adjusted as time goes on.Business volume is not the only factor which will affecting cost and so on.In the light of the above problems,the paper puts forward relevant solutions,new methods of calculation and new process of analysis.These methods will make CVP analysis model can be applied into dynamic management in enterprise.In addition,enterprises can make the financial data play a better role by the model of CVP analysis,such as in the forecast,decision-making,control and so on.I hope that through the study of this paper,the series of problems in the use of CVP analysis will be solved,so that enterprises can use the model for decision-making management better.