By using a farm's data in Yantai City and the theory of Cost-Volume-Profit analysis and the financial management methods,this paper construct a multi-factor analysis model for improving profit management using Exc...By using a farm's data in Yantai City and the theory of Cost-Volume-Profit analysis and the financial management methods,this paper construct a multi-factor analysis model for improving profit management using Excel 2007 in Shellfish farming projects and describes the procedures to construct a multi-factor analysis model.The model can quickly calculate the profit,improve the level of profit management,find out the breakeven point and enhance the decision-making efficiency of businesses etc.It is also a thought of the application to offer suggestions for government decisions and economic decisions for corporations as a simple analysis tool.While effort has been exerted to construct a four-variable model,some equally important variables may not be discussed sufficiently due to limitation of the paper's space and the authors'knowledge.All variables can be listed in EXCEL 2007 and can be associated in a logical way to manage the profit of shellfish farming projects more efficiently and more practically.展开更多
As one of the external mechanisms to protect investors,the quality of CPA auditing influences the profit of the investor directly.This paper studies the A-share listed companies in China from2009to 2011,with logistic ...As one of the external mechanisms to protect investors,the quality of CPA auditing influences the profit of the investor directly.This paper studies the A-share listed companies in China from2009to 2011,with logistic regression,re-evaluating and exploring the influence factors to the auditing quality of CPA from the perspectives of the size of accountant firms and the profit management level.It finds that the size of accountant firms and the auditing quality are positively correlated with each other,but the statistics are not significant;however,the profit management level influences the auditing quality significantly.Besides,this paper finds that compared with the small-sized accountant firms,the profit management level and the auditing quality of those big-sized accountant firms are correlated with each more significantly.展开更多
文摘By using a farm's data in Yantai City and the theory of Cost-Volume-Profit analysis and the financial management methods,this paper construct a multi-factor analysis model for improving profit management using Excel 2007 in Shellfish farming projects and describes the procedures to construct a multi-factor analysis model.The model can quickly calculate the profit,improve the level of profit management,find out the breakeven point and enhance the decision-making efficiency of businesses etc.It is also a thought of the application to offer suggestions for government decisions and economic decisions for corporations as a simple analysis tool.While effort has been exerted to construct a four-variable model,some equally important variables may not be discussed sufficiently due to limitation of the paper's space and the authors'knowledge.All variables can be listed in EXCEL 2007 and can be associated in a logical way to manage the profit of shellfish farming projects more efficiently and more practically.
基金the phased achievement of the fund program of basic scientific research business expenses of Jilin University(No.:2011ZZ033)
文摘As one of the external mechanisms to protect investors,the quality of CPA auditing influences the profit of the investor directly.This paper studies the A-share listed companies in China from2009to 2011,with logistic regression,re-evaluating and exploring the influence factors to the auditing quality of CPA from the perspectives of the size of accountant firms and the profit management level.It finds that the size of accountant firms and the auditing quality are positively correlated with each other,but the statistics are not significant;however,the profit management level influences the auditing quality significantly.Besides,this paper finds that compared with the small-sized accountant firms,the profit management level and the auditing quality of those big-sized accountant firms are correlated with each more significantly.
