Discussion on the Use of Profit and Loss Analytical Method in the Management and Audit

During the management and audit,profit and loss analytical method can be applied in checking,evaluating the manufacture prosecution plan or engineering items of the audited departments to improve the management and raise economic benefit.The author not only expounds the profit and loss analytical method generally,but also emphatically presents the illustrating method,formula calculating method of profit and loss balance spot is applied under manufacture a kind of product circumstances by exemplum,and under the kinds of products circumstances,the formula calculating method of profit and loss balance is applied.