Application Of Cost-volume-profit Analysis Based On Activity Motivation In LD Company

As one of the basic industries supporting our national economy,the electronic information manufacturing industry's rapid development has promoted the economic progress in all aspects of our country.In the current competitive economic environment,the challenges and opportunities facing the company are unprecedented.Under the background of accelerating information process and globalization of economic knowledge,the competition among companies is becoming more and more fierce.Only by constantly improving the ability of cost analysis and increasing the strength of cost control can the company increase its market competitiveness and improve its profitability in the market competition.In such a socialist market economy,if the company wants to achieve survival and sustainable development,and occupy a certain market position,it is very important to management decisions.This paper based on the background of the LD company production and operation status quo,first of all,from two aspects of profit situation and cost analysis of LD company,respectively,in order to make the analysis of comparative,is to select the field to compare good blue thought technology as a comparison,the two companies to report level data contrast analysis,which leads to the deficiency of LD company;Secondly,the break-even analysis of LD company's products under the traditional cost-volume ratio is carried out.Due to the lack of cost analysis on the production process,the cost information is not comprehensive and the accuracy is not high,which leads to the feasibility and necessity of implementing activity-based cost-volume analysis on LD company.Again,the cost of the LD company to work for the unit to be divided into three operations center,each center respectively compared with the traditional cost analysis for differences,and based on the operations of each center under the motivation of CVP of break-even analysis,and the traditional CVP difference comparison,highlight the CVP analysis based on job motivation has three major advantages,respectively provided by the product information more accurate and more abundant information,to supervise and control the operations center and close to actual management;Secondly,in order to achieve the future management,the target profit analysis of each center;Finally,in order for LD company to successfully implement cost-volume profit analysis based on activity drivers,it needs to resort to some safeguard measures to achieve the above purpose,such as strengthening theawareness of cost management and so on.Under the current market situation of electronic information manufacturing industry,the research and application of cost volume profit analysis can not only effectively reduce and increase the company's production cost,but also improve the rationality and predictability of management decisions.We should attach great importance to cost volume profit analysis,increase the strength of cost control,and make more targeted production and operation decisions,which is of certain significance for the sound development of the company.