【摘要】 运用线性规划模型 ,对有限资源下的多品种产品的经营进行CVP分析 ,这在缺乏计算机的条件会因其复杂性而在会计实务中较难运用 .针对这一情况 ,在扩展管理会计相关基本慨念的前提下 ,提出了将单种有限资源下的多品种CVP分析转化为以单品种CVP分析为基础的简单模型 ,并对该模型的使用和资源敏感性进行了探讨更多还原

【Abstract】 The CVP (cost volume profit) analysis method to a good assortment of products management of limited resources, by means of linear programming mathematics model, is difficult to apply to actual accounting operation. Based on the prerequisite of extending relative basic concepts in managerial accounting, a simplified model to converse a good assortment of goods CVP analysis of single limited resources to CVP analysis on individual product base is put forward. The application of the model and the sensitivity of the resources are studied.更多还原