Scholars have been interested in applying material circulation cost accounting theory in environmental performance in CSR reports, but whether it applies to every distinctive enterprise is still a question. In this paper, through the traditional CVP analysis of the cost of Bright Dairy, after evaluating the existing cost management system, the MFCA theory is used to investigate Bright Dairy's environmental protection development strategy. It is found that the quality of other products is closely related. However, there are other problems to improve the current revenue situation and put forward two strategies to help Bright Dairy get through the critical turning point of net income.

Zhang Cheng, Hao Yun. Analysis of Cost Management System of Food Manufacturing Enterprises Based on CVP Analysis: Taking Bright Dairy as an Example. Academic Journal of Business & Management (2023) Vol. 5, Issue 20: 18-24. https://doi.org/10.25236/AJBM.2023.052004.

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