The Application Research Of Cost-Volume-Profit Analysis Tools In Private Education Enterprises

With the development of national economy and the change of educational concept in the whole society,the development of private education in China is accelerating.However,the late run private education enterprises also face such problems as less management experience,extensive management,high decision-making cost and high risk.The purpose of this paper is how to make use of the analytical tools in the management accounting to improve the level of fine management and enhance the scientific decision-making ability of private education enterprises.From the perspective of management accounting tool application,this paper analyzes that the income includes tax and additional,which is not the real disposable income of the enterprise;At the same time,the product cost is not the real business cost,Both of uncertain will affect the accuracy of the CVP prediction.According to the matching principle of income and cost,the paper unifies the cost and revenue,and puts forward the concept of revenue driver cost and net revenue.The net revenue is defined as revenue excluding tax and additional parts,and the revenue driver cost is all the costs incurred by the enterprise in order to obtain the net income from the product production to the product factory and to the end user.Then,using the cost behavior model,the " net revenue" obtained from the financial statement data is decomposed to the " revenue driver cost",and the fixed cost and variable cost rate are obtained,and the results of the protection point are calculated.In order to further verify,taking the private education enterprise X as an example,the results of the two conditions under the operating income and the operating net income are calculated and compared.The results show that the new method is more accurate than the existing method.In this paper,we study the latest achievements in the academic research on the domestic and foreign analysis of CVP.With comparative analysis,we found the problem of the effect in two kinds of income definition containing tax and non tax on the accuracy of CVP.In the verification process,the actual case demonstration was carried out,and it was concluded that the private education enterprises can improve the practical application of this tool by defining and revising the relevant elements of CVP.The accuracy and reliability of this system is conducive to helping managers enhance their management and scientific decision-making level.