Dynamic Model And Optimization Of Multi-Product Cost-Volume-Profit Analysis In AR Marine Biopharmaceutical Enterprises

Cost-Volume-Profit Analysis(CVP)is a traditional management accounting tool,which has been widely used in the way of forecasting,planning,controlling and decision-making in the process of enterprise operation.With the development of the technology and the change of market,the theory of Cost-Volume-Profit should also keep pace with the times,changing from “static” to “dynamic” model,in order to adapt to the uncertain environment.In this paper,cost-volume-profit analysis method is applied to marine biopharmaceutical enterprises.The products with different characteristics of the enterprise are modeled and analyzed to provide targeted improvement strategies for the enterprise's production decision-making.In this paper,the main products of enterprises are taken as research objects.According to their cost behavior,the linear cost-volume-profit model of AMT,the non-linear cost-volume-profit model of N-XY products and the stochastic cost-volume-profit model of KJT products are constructed respectively.The break-even analysis,sensitivity analysis and margin of safety risk analysis of each single product are carried out respectively.The main research method is Monte Carlo simulation in risk analysis.On this basis,a non-linear programming model of multi-product production is constructed,and the optimization of product structure is realized by mean of relevant software.The contributions of this study are as follows:(1)A dynamic cost-volume-profit model suitable for the feature of enterprises is constructed,which reflects the impact of the price and variable cost on break-even point in real time,and provides a visual tool for business decision-making;(2)The stochastic cost-volume-profit model is discussed by using Monte Carlo simulation,which provides a scientific method for enterprise risk management.(3)Establishing and optimizing the non-linear programming model of multi-product production,providing scientific basis for enterprises so as to achieve the goal of maximizing profits.The most important feature of the cost-volume-profit model constructed in this paper is dynamic visualization,which can calculate the data according to the changes of internal and external factors,providing real-time information for the sake of the precise decision-making for enterprises.