Application Research Of X Electrolytic Aluminum Company Based On Cost-Volume-Profit Analysis

In the process of China's economic reform and opening up,electrolytic aluminum enterprises have achieved rapid and rapid development,showing the vitality and vitality like bamboo shoots after a spring rain,and become an important thrust for China's economic growth.Electrolytic aluminum industry is mainly to use electricity and alumina as raw materials,alumina and cryolite in the electrolytic cell through electrolysis to produce aluminum liquid and can be further processed to produce aluminum ingots.In the early stage of the development of electrolytic aluminum industry,it mainly relies on its own power plants,and has achieved certain scale benefits and market advantages.In recent years,electrolytic aluminum industry profit is less than expected,part of the aluminum enterprises because of losses stopped production.Throughout the double weak of supply and demand patterns in aluminum industry,coupled with the electrolytic aluminium industry widespread heavy light process technology and equipment management,and presents the high energy consumption,labor utilization,and the characteristics of the device operation efficiency is low,in the case of the electrolytic aluminium industry faces challenges,to enterprise's production management,financial management put forward higher requirements.Firstly,this paper introduces the research background,research status,research methods and research contents,as well as the related theories of CVP,including the concept,content,basic assumptions,limitations and functions of CVP.With the help of the actual cases of electrolytic aluminum enterprises,the cost-volume profit analysis model is first built according to the traditional analysis method,and the break-even point and the break-profit point of X electrolytic aluminum company can be calculated.Ease from financial data acquisition,and consider the CVP analysis model defines the accuracy of the Angle,and revenue cost analyses into nature state,selecting business net income as well as to match the cost of building new income CVP analysis model,calculate the more accurate to the enterprise production and business operation is of guiding significance to the break-even point and poly business data,The management level of electrolytic aluminum enterprises is refined and more efficient.Through quantitative analysis of the actual data of X Electrolytic Aluminum Company,the analysis results can be obtained to improve the enterprise profit by adjusting the product structure and production load as well as reducing the unit raw material consumption,so as to optimize the production decision and guide the production practice.Firstly,this paper introduces the research background,research status,research methods and research contents,as well as the related theories of CVP,including the concept,content,basic assumptions,limitations and functions of CVP.Using electrolytic aluminium enterprises actual cases,construct the CVP analysis model,and then through the quantitative analysis of X aluminium company actual data,can get through the product structure and adjustment of production load,and reduce the unit consumption of raw materials to improve corporate profits analysis,optimize the production decisions,to direct production practice.CVP analysis method for enterprise operation and management activities of a very important tool,if we can proper use in the practical work will greatly enhance the efficiency of the electrolytic aluminium enterprise management,improve enterprise financial management level,and further promote the financial management activities in the cost management and operating decisions play a more prominent role,Therefore,the core competitiveness of electrolytic aluminum enterprises will be enhanced.