试谈盈亏分析法在管理审计中的应用

在管理审计中，可以应用盈亏分析法对被审计单位的生产经营计划或工程项目进行考核、评价，据以改善管理，提高经济效益。本文除对盈亏分析法作了一般阐述外，着重通过例示介绍了在生产一种产品情况下盈亏平衡点的图示法、公式计算法，以及在生产多种产品情况下盈亏平衡点的公式计算法的应用。

Discussion on the Use of Profit and Loss Analytical Method in the Management and Audit

During the management and audit, profit and loss analytical method can he applied in checking, evaluating the manufacture prosecution plan or engineering items of the audited departments to improve the management and raise economic benefit. The author not only expounds the profit and loss analytical method generally, hut also emphatically presents the illustrating method,formula calculating method of profit and loss balance spot is applied under manufacture a kind of product circumstances by exemplum,and under the kinds of products circumstances,the formula calculating method of profit and loss balance is applied.