Research on the design and application of mathematically driven cost-volume-profit analysis tools in logistics enterprises
and
Feb 27, 2025
About this article
Published Online: Feb 27, 2025
Received: Oct 09, 2024
Accepted: Jan 12, 2025
DOI: https://doi.org/10.2478/amns-2025-0141
Keywords
© 2025 Yiming Wang et al., published by Sciendo
This work is licensed under the Creative Commons Attribution 4.0 International License.
Figure 1.
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Figure 3.
Figure 4.
Analysis table of the critical point of profit and loss of container shipping business of a marine transport group
| A | B | C | D | E | F | |
|---|---|---|---|---|---|---|
| A marine transportation group container shipping business profit and loss critical point analysis table | ||||||
| Unit: business volume/10,000 TEU , amount/10,000 yuan | ||||||
| Q | TC | TSR | EBIT | |||
| Expected normal container traffic Q | 2355.00 | 2355.00 | 14257105.21 | 15208590.00 | 951484.79 | |
| TFC | 5385137.26 | 1000 | 9152427.26 | 6458000 | -2694427.26 | |
| VC | 3767.29 | 1200 | 9905885.26 | 7749600 | -2156285.26 | |
| SP | 6458.00 | 1400 | 10659343.26 | 9041200 | -1618143.26 | |
| 1600 | 11412801.26 | 10332800 | -1080001.26 | |||
| TSR | 15208590.00 | 1800 | 12166259.26 | 11624400 | -541859.26 | |
| TC | 14257105.21 | 2000 | 12919717.26 | 12916000 | -3717.26 | |
| EBIT | 951484.79 | 2200 | 13673175.26 | 14207600 | 534424.74 | |
| BEQ | 2400 | 14426633.26 | 15499200 | 1072566.74 | ||
| BESR | 12924921.83 | 2600 | 15180091.26 | 16790800 | 1610708.74 | |
| Margin of safety | 353.62 | 2800 | 15933549.26 | 18082400 | 2148850.74 | |
| Margin of safety ratio | 15% | 3000 | 16687007.26 | 19374000 | 2686992.74 | |
| CMU | 2690.71 | 3200 | 17440465.26 | 20665600 | 3225134.74 | |
| CM% | 42% | 3400 | 18193923.26 | 21957200 | 3763276.74 | |
Sensitivity coefficient of the influence of relevant factors on operating income
| Factor | Formula | Sensitive coefficient value |
|---|---|---|
| Sensitive coefficient of unit price | TSR/EBIT | 15.98 |
| Sensitivity coefficient of business volume | (Q*CMU)/EBIT | 6.66 |
| Sensitivity coefficient of unit variable cost | (Q*VC)/EBIT | -9.32 |
| Sensitive coefficient of fixed cost | TFC/EBIT | -5.66 |
The annual report cost of a marine transportation group constitutes a project unit/10,000 yuan
| Cost items | Aggregate amount | Fixed cost | Amount | Variable cost | Amount |
|---|---|---|---|---|---|
| Equipment and cargo transportation costs | 6040192.96 | Equipment cost ( container accumulated depreciation ) | 1010225.20 | Transportation costs ( storage fees, loading and unloading fees, etc. ) | 5029967.76 |
| Cost of voyage | 3841999.85 | Cost of voyage | 3841999.85 | ||
| Ship cost | 3158826.10 | Ship cost | 3158826.10 | Container transportation volume | 23.55 million TEU |
| Other cost | 1216085.96 | Other cost | 1216085.96 | ||
| Grand total | 14257104.87 | TFC | 5385137.26 | TVC | 8871967.61 |
| Unit variable cost | 3767.29 | ||||
| TC=TFC+TVC=TFC+VCU*Q=5385137.26+3767.29Q | |||||
Cost project table of a marine transportation group from the perspective of cost behavior
| TC | TFC | Fixed part of equipment and cargo transportation cost | Depreciation and rent of containers, maintenance costs, etc. |
| Ship cost | Depreciation and leasing costs of ships | ||
| Other cost | Informatization and network input, management personnel costs, etc. | ||
| TVC | Variations in equipment and freight transport costs | Storage fees, loading and unloading fees of port terminals, etc. | |
| Cost of voyage | Fuel costs, etc. |
Critical value table of related factors change
| Computing formula | Critical value calculation results | Current value of enterprise |
|---|---|---|
| Qmin=TFC/CMU | 20.0138 million TEU | 23.55 million TEU |
| SPmin=TFC/Q+VC | 60.5397 million yuan | 64.58 million yuan |
| VCmax=SP-TFC/Q | 41.7132 million yuan | 37.6729 million yuan |
| TFCmax=Q×CMU | 63366.2205million yuan | 53851.3726 million yuan |