会议专题

Empirical Study on Company Financial Performance with CVP Analysis

In order to verify the establishment of CVP (Cost-Volume-Profit) analysis in real environment, the paper uses the financial data of 355 listed companies, and empirically analyzes the relationship of profit, volume and cost, and finds: among the three factors, there exists significant linear relationship, volume and profit is positively correlated, while cost and profit is negatively correlated. In the regression model of profit to volume and cost, there is no significant difference between the coefficient of volume and 1, also there is no significant difference between the coefficient of variable costs and -1. All these are consistent with the equation of CVP analysis. But the coefficient of fixed costs is bigger than -1, which is not consistent with CVP analysis.

CVP analysis Empirical study Listed company T test Regression model

ZHANG Xishuan CHENG Huifang

School of Economics and Management Henan Polytechnic University,P.R.China,454003

国际会议

2008 International Conference of Management Science and Engineering(2008管理科学与工程国际学术会议)

河南焦作

英文

16-21

2008-11-01(万方平台首次上网日期,不代表论文的发表时间)