【摘要】 基于作业层次分类法和作业成本核算模型,建立了作业能力约束条件下的多产品作业基础的本量利分析模型,对该模型的解及其在生产中的应用进行了阐述,提出利用作业能力利用率判断生产瓶颈的方法,并建立了多产品中任一产品的作业基础的本量利分析模型。最后给出一个利用模型进行作业能力约束条件下多产品生产优化决策的实例。更多还原

【Abstract】 Based on the activity hierarchical method and activity-costing model, A multi -product activity - based Cost -Volume-Profit (CVP) analysis model with activity-capacity constraints is put forward. Then, the solution of the model and its application in production are elaborated. A method of judging the bottleneck of production with activity-capacity utilization is presented. Out of multi -products, a single product activity-based CVP analysis model is established. Finally, using the model, a case study of decision optimization in multi -products production with activity-capacity constraints is provided.更多还原