| If a merchandise circulation enterprise wants to improve its economic benefits, it should start from its reality, analyzes its business process scientifically, and then make correct decisions. The cost-volume-profit analysis is a kind of useful analysis tools. There are some mistakes when merchandise circulation enterprises apply this tool. The paper sets up a model of cost-volume-profit analysis under activity-based costing through analyzing merchandise circulating enterprises'business characters.It combines qualitative analysis with quantitative analysis effectively. It summarizes the studies by norm research and qualitative analysis, and then puts forward a new research angle. It also analyzes new problems by empirical work and quantitative analyses, and then sets up a quantitative model. In order to put forward an advanced research production, the paper does a thorough research by dint of a case. It hopes to guide theory research and practice about applying cost-volume-profit analysis under ABC in merchandise circulation enterprises. |
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