| CVP分析法在企业举债筹资中的应用研究 |
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| 引用本文： | 邓家姝.CVP分析法在企业举债筹资中的应用研究[J].甘肃政法学院学报,2002(5):54-59. |
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| 作者姓名： | 邓家姝 |
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| 作者单位： | 甘肃政法学院管理学院，甘肃 兰州 730070 |
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| 摘 要： | CVP分析法是管理会计体系中的基本分析方法 ,其在理论研究和实践应用中均取得了较大的进展。CVP分析理论具有丰富的内涵 ,在实践中具有广阔的应用空间 ,其分析过程和实践问题有待进一步深入探讨。本文主要从四个方面 ,对CVP分析法在企业举债筹资中的具体应用进行了全面而系统地探讨
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| 关 键 词： | CVP分析法 举债筹资 财务效应临界点 财务杠杆 目标利润 |
Research on the Application of CVP Analysis in Raising Loan for Enterprises |
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| Deng Jiashu.Research on the Application of CVP Analysis in Raising Loan for Enterprises[J].Journal of Gansu Political Science and Law Institute,2002(5):54-59. |
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| Authors: | Deng Jiashu |
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| Abstract: | CVP analysis, a basic analysis method in the management of accounting system, has made much improvement both in theoretical study and practical applications. Rich in its theoretical contents, the CVP analysis has been found wide applications in practice, while it's analyzing process and some practical problems remain unsolved. The article discusses thoroughly and systematically its concrete applications in raising loan for enterprises. |
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| Keywords: | CVP Analysis Raising loan Target profit |
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