The application of management accounting is an important means to effectively improve the internal management level of enterprises, and the cost volume profit analysis method is an important component of management accounting, which plays an extremely important role in the prediction and decision-making of enterprises. However, there is no doubt that in practice, due to the influence of factors such as cost performance analysis, the application effect of traditional cost volume profit analysis is not very ideal. In view of the seriousness of this phenomenon, this paper will use the CVP analysis method as the research object, synthesize the existing problems and reasons in the past enterprise application, further analyze and put forward the corresponding improvement strategies, so as to further improve its prediction and related functions. The cost volume profit analysis method is applied to the production and sales forecast of multi variety continuous production enterprises, which can solve the problems of product structure and output in production forecast based on the relationship among cost, business volume and profit. This paper mainly focuses on the production and operation of cosmetics enterprises, and analyzes its practicability, hoping that the results can be more accurately applied to the production practice of various enterprises.<br>
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