创业板上市公司保本点计算方法的修正

发布时间：2018-06-02 23:03

本文选题：核心营业利润 + 保本点　；参考：《财会月刊》2017年32期

【摘要】：通过对计算保本点相关要素所包含的内容进行相应的调整,基于核心营业利润及其损益计算模式,利用财务报表数据得到的"营业净收入"对"收入动因成本"进行分解,得到固定成本和变动成本率,在此成本习性分解方法下,利用财务会计数据计算出管理会计中的保本点。但考虑到创业板公司普遍存在着"负财务费用现象",需要针对"负财务费用现象"研究其对保本点计算的影响。因为财务费用是"收入动因成本"的一部分,但负财务费用不是为了实现"营业净收入"而付出的代价,所以需要对创业板公司的保本点计算方法进行修正。修正方法是将"收入动因成本"中"负财务费用"剔除掉,再用"营业净收入"对修正后的"收入动因成本"进行分解,这样得到的保本点才能真正保本。
[Abstract]:Based on the core operating profit and its profit and loss calculation model, this paper decomposes the "revenue driver cost" by using the "net operating income" obtained from the financial statement data, through the corresponding adjustment of the contents contained in the relevant elements of calculating the capital preservation point, and based on the calculation model of core operating profit and its profit and loss. The fixed cost and variable cost rate are obtained, and the capital preservation point in management accounting is calculated by using the financial accounting data under the decomposition method of cost habit. However, in view of the existence of "negative financial cost phenomenon" in gem companies, it is necessary to study its influence on the calculation of capital preservation point in view of "negative financial cost phenomenon". Because financial expenses are part of the "cost of revenue driver", but negative financial expenses are not the cost of realizing "net operating income", it is necessary to revise the calculation method of capital preservation point of gem. The revised method is to eliminate "negative financial expenses" from the "cost of revenue driver", and then decompose the "cost of income driver" with "net operating income", so that the capital preservation point obtained can really protect the capital.
【作者单位】：首都经济贸易大学会计学院;
【基金】：国家自然科学基金项目“风险导向式企业经营绩效评价体系的构建与应用研究——基于企业经营安全程度的评价视角”(项目编号:71572118) 财政部重点会计科研课题“管理会计工具应用的瓶颈及其解决方案研究”(项目编号:2015KJ008)
【分类号】：F275;F832.51

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