会计学院知识库

石油资源在国民经济建设中发挥着关键作用。近年来，国际的原油价格总体呈现较低水平且上下浮动，再结合新能源技术的不断成熟和新冠疫情的爆发等因素，为我国成品油销售行业带来了一定的经营风险。成品油价格由市场供需和国家政策共同决定，因此要分析并控制成品油销售企业经营风险，需从成本角度出发。将本量利分析工具应用到经营风险分析中，可以从更加具象、精准的角度定位经营风险，使企业更好地控制生产和经营活动，加强企业成本管理以及调整成本结构，这对于降低经营风险至关重要。

本篇论文以中石油成品油销售企业J公司为例，深入分析了石油销售行业外部环境与案例企业J公司内部经营状况。通过结合本量利分析工具，对J公司主营业务的盈亏情况进行分析，结合安全边际率来衡量其风险程度，发现其确实存在一定的经营风险。由此预测目标利润，以目标利润影响因素为桥梁，准确定位经营风险，根据对其影响因素的逐级分析，构建风险防控指标体系。文章最后，结合该指标体系，针对成本要素提出了部分经营风险防控策略，对于成品油销售公司风险防控能力以及经营绩效的提高大有裨益。

Petroleum resources play an important role In the construction of the national economy. International crude oil prices have been fluctuating at low prices in recent years, Coupled with factors such as the continuous maturity of new energy technologies and the outbreak of the COVID-19,or China's refined oil sales industry has brought some operational risks. The price of refined oil is determined by market supply and demand and national policies. Therefore, it is necessary to start from the cost to analyze the operating risk of refined oil sales enterprises. Cost-volume-profit analysis Tool focuses on analyzing of the overall relationship between cost, sales volume and revenue, and provides various decision-making support for the management. The further expansion of CVP analysis enables enterprises to better control production and estimate business risks, strengthen enterprise cost management and adjust the cost structure.

This paper mainly elaborates and analyzes the operational risks of J Company, a refined oil sales CNPC enterprise, Combined with the cost-volume-profit analysis tools. Firstly, the external environment of the oil sales industry and the internal operating conditions of J Company are analyzed. Then use the cost-volume profit analysis tool to analyze the enterprise's main business breakeven and calculate its safety margin. Through the the margin of safety, it is found that the case company does have certain operating risks, and the target profit is predicted from this. Taking the influencing factors of target profit as the bridge, this paper positioning and analyzing the business risk of the enterprise, and build a three-level indicator system for the prevention and control of business risks by analyzing the business risk factors of the case enterprises step by step. Finally, some management risk prevention and control strategies are proposed for cost factors, which have certain promotion and reference value for improving the management risk prevention and control capabilities of refined oil sales enterprises and improving profitability.