臺灣博碩士論文加值系統

現今製造業中，環境快速的變化連帶影響銷售量、銷售單價及成本的改變，進而一步改變公司的獲利，透過CVP分析可供管理層決策的輔助工具，快速掌握公司營運現況。然而，傳統CVP分析僅為線性關係，且銷售產品僅為單一產品，但製造業往往為多種產品組合銷售，並常被迫為追求產能來銷價接單，故傳統CVP分析無法反映製造業於真實環境狀況。本論文動機始於近年來國際環境變化迅速，企業在獲利上面臨極大挑戰，故利用CVP模型公式研究在多種產品銷售情況之下，推導銷售量、銷售單價、變動成本及固定成本的變化對於淨利之影響。研究對象以越南麵粉廠為例，將旗下銷售的高、中、低筋麵粉、專用麵粉、對內麵粉及麩皮之銷售數字，套入CVP模型公式中驗證，結果可成功由2020年度銷售數據來精準推估2021年之淨利，並假設2022年度的預估銷售量、銷售單價、變動及固定成本之變化來推估該年度淨利。研究結果可得出以下結論:1. 藉由CVP模型公式能在多產品銷售中，掌握銷售量、銷售單價及成本對於淨利之變化。2. 透過CVP模型公式中的個別變數變動率R，可預測多種因素同時影響淨利之關係，方便管理層對於淨利之掌握度。3. 透過CVP模型公式，套入上期售量、銷售單價、變動成本及固定成本各參數之變動，可推估下期淨利之數值。

Nowadays manufacturer faces many challenges from worldwide uncertainty and quick environment changes which may impact sales volume, selling price and even cost. Company`s profit could drop significantly once the impact is beyond control. However, manager can investigate their profit via CVP model to monitor business operation more efficiently. Traditional CVP model shows only linear chart in changes of variables. It doesn’t recognize manufacturer needs to sacrifice selling price in order to fulfill capacity. Also, traditional CVP model runs only one single product and it is not real in practical. Thus, this study aims to run CVP model to determine profit in changes several variables such as sales volumes, selling price, variable cost and fixed cost. This study takes flour industry in Vietnam as an example. Referring the financial data from their product (high gluten, medium gluten, low gluten, customized flour, and bran) to apply in CVP model. The result was obtained from 2020 data to forecast profit in 2021 successfully. Finally, the study assumes variable changes of sales volumes, selling price, variable cost, and fixed cost from 2021 to 2022 then applies CVP model. The conclusions were obtained as following: 1. CVP model has been built of a universal equation for relative change in profit based on sales volumes, selling price, variable cost, and fixed cost for several products. 2. Separate equations for the relative change in profit have been determined against changes in sales volume, changes in sales price, changes in fixed costs and changes in variable costs 3. CVP model can forecast the profit next year from variable changes with input data of sales volumes, selling price, variable cost, and fixed cost of last year.

摘 要 I
ABSTRACT II
目錄 III
圖目錄 V
表目錄 VI
符號說明 VII
壹、 緒論 1
貳、 文獻探討 4
一、 越南麵粉產業介紹 4
二、 越南常見麥種介紹 6
(二)澳洲麥 8
(三)加拿大麥 10
三、 麵粉製程及品質介紹 11
(一)麵粉製程介紹 11
(二)麵粉品質介紹 13
四、 Cost-Volume-Profit(CVP)分析模型 15
(一)CVP模型介紹 15
(二)各變數相關變動率及營業槓桿度之影響 17
五、 Cost-Volume-Profit(CVP)模型中多種產品淨利分析 18
參、 研究設計及方法 20
一、 驗證CVP模型 20
(一)計算P2020及P2021 20
(二) 驗證CVP模型公式 21
二、 以CVP模型預測下一年度營運狀況 22
(一)2022年度各指標變化預估 22
(二)應用CVP模型推估2022年度淨利P2022 23
肆、 資料分析 25
一、 驗證CVP模型公式 25
二、 以CVP模型公式預估2022全年度淨利 28
伍、 結論 31
參考文獻 32
附錄 33

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