The Application Of The Cost-Volume-Profit Analysis Tool In The Retail Enterprise Of Refined Oil

With the establishment and improvement of market economy system,accounting work is required to be transformed from economic process reflection and post analysis to control or decision-making and prediction of economic proces so as to improve enterprise management level and maximize economic benefit.The utility analysis tool can provide the necessary reference for the enterprise to predict the future management level to determine the management target and to carry out the management decision.Therefore,the application of management accounting analysis tools to enterprise management is becoming more and more irreplaceable for enterprises.The profit volume analysis tool is one of the main tools for accounting and planning accounting in management accounting.It is critical to know whether marginal contribution can compensate all costs and avoid losses and gain profits.This paper will mainly focus on the S gas station of the product oil retailing enterprise to elaborate and analyze the analysis tool of this quantity and profit.First,the cost is analyzed one by one according to the nature and constructed into different mathematical models.The fixed cost,the fluctuant cost and the mixed cost of the refined oil retail enterprises are classified.Then,we study the various variables that the marginal contribution can absorb all the cost to save the cost and analyze the related factors.Again,based on the refined oil retail business S gas station for the future is expected to reach the level of sales compared with the data calculated on the guaranteed level of sales,the enterprise can obtain the profit loss determination or occur so that it can be targeted to make business decisions to achieve greater economic benefits.Finally,we draw the conclusion and point out the characteristics of this paper which will lead to the thinking and suggestions for the oil retailers to apply this volume profit analysis tool.