关键词: 作业层次分类法, 作业成本核算模型, 作业基础的本量利分析模型, 约束, 瓶颈

Abstract: Based on the activity hierarchical method and activity-costing model, A multi-product activity-based Cost-Volume-Profit (CVP) analysis model with activity-capacity constraints is put forward. Then, the solution of the model and its application in production are elaborated. A method of judging the bottleneck of production with activity-capacity utilization is presented. Out of multi-products, a single product activity-based CVP analysis model is established. Finally, using the model, a case study of decision optimization in multi-products production with activity-capacity constraints is provided.

Key words: activity hierarchical method, activity-costing model, activity-based CVP analysis model, constraints