Research on the design and application of mathematically driven cost-volume-profit analysis tools in logistics enterprises

With the rapid development of the economy, the logistics industry, as an important service industry, is facing the transformation from scale growth to quality and efficiency improvement. As a management accounting tool, cost-volume-profit analysis uses mathematical accounting models and graphics to study the relationship between enterprise cost structure, business volume level and pre-tax income, which is conducive to logistics enterprises to formulate sustainable development strategies, optimize resource allocation, improve information management level, strengthen risk management and optimize operation mode. A marine transportation group is a digital supply chain operation and investment platform with container shipping as the core. This paper takes the company’s container shipping business as the research object, designs a mathematical model of cost-volume-profit analysis including linear programming, regression equation and statistics, and analyzes its cost behavior, break-even point, interest point, safety margin and pretax income. The sensitivity of each factor is analyzed to provide information support for the company’s decision makers in terms of cost control, price setting, profit planning and risk management.