| 基于价值创造的本量利分析模型的拓展 |
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| 引用本文： | 邵希娟,杜丽萍.基于价值创造的本量利分析模型的拓展[J].价值工程,2006,25(7):40-42. |
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| 作者姓名： | 邵希娟 杜丽萍 |
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| 作者单位： | 华南理工大学工商管理学院新型工业化发展研究所,广州,510640 |
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| 基金项目： | 华南理工大学校科研和教改项目;新型工业化发展研究所资助项目 |
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| 摘 要： | 传统的本量利分析模型是基于经营利润,没有考虑资本成本。因此,利用它得到的保本点一定是损害股东财富,利用它得到的保利点并不能保证增加股东财富。遵从企业价值最大化的目标,根据本量利分析的原理,以经济增加值(EVA)作为函数得到的拓展模型,对企业的预测、决策和规划更有价值。
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| 关 键 词： | 本量利分析模型 价值创造 经济增加值(EVA) |
| 文章编号： | 1006-4311（2006）07-0040-03 |
The Development of Cost-Volume-Profit Analysis Model Based on Value Creation |
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| Shao Xijuan,Du Liping.The Development of Cost-Volume-Profit Analysis Model Based on Value Creation[J].Value Engineering,2006,25(7):40-42. |
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| Authors: | Shao Xijuan Du Liping |
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| Institution: | Institute of Emerging Industrialization Development, School of Business and Management, Huanan University of Technology, Guangzhou 510640, China |
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| Abstract: | The traditional cost-volume-profit analysis model is based on the management profit, and it has not considered the cost of capital, therefore break-even point from it certainly would harms the shareholder wealth, Obtained guarantee profit state by it certainly cannot guarantee increases of the shareholder wealth. Complying with the goal of enterprise value maximization, we have developed the cost-volume-profit analysis model according to the cost-volume-profit analysis principle and the economic value added as the function. The new model will have more value to enterprise's forecasting?decision making and planning. |
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| Keywords: | cost-volume-profit analysis model value creation economic value added(EVA) |
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