Research On Operation Risk And Countermeasures Of J Company Based On CVP Analysis Tools

Petroleum resources play an important role In the construction of the national economy.International crude oil prices have been fluctuating at low prices in recent years,Coupled with factors such as the continuous maturity of new energy technologies and the outbreak of the COVID-19,or China's refined oil sales industry has brought some operational risks.The price of refined oil is determined by market supply and demand and national policies.Therefore,it is necessary to start from the cost to analyze the operating risk of refined oil sales enterprises.Cost-volume-profit analysis Tool focuses on analyzing of the overall relationship between cost,sales volume and revenue,and provides various decision-making support for the management.The further expansion of CVP analysis enables enterprises to better control production and estimate business risks,strengthen enterprise cost management and adjust the cost structure.This paper mainly elaborates and analyzes the operational risks of J Company,a refined oil sales CNPC enterprise,Combined with the cost-volume-profit analysis tools.Firstly,the external environment of the oil sales industry and the internal operating conditions of J Company are analyzed.Then use the cost-volume profit analysis tool to analyze the enterprise's main business breakeven and calculate its safety margin.Through the the margin of safety,it is found that the case company does have certain operating risks,and the target profit is predicted from this.Taking the influencing factors of target profit as the bridge,this paper positioning and analyzing the business risk of the enterprise,and build a three-level indicator system for the prevention and control of business risks by analyzing the business risk factors of the case enterprises step by step.Finally,some management risk prevention and control strategies are proposed for cost factors,which have certain promotion and reference value for improving the management risk prevention and control capabilities of refined oil sales enterprises and improving profitability.