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在一般的管理会计书籍中,对安全边际如何理解,在对安全边际的不同理解下如何计算安全边际率等问题,并来论及,笔者认为:安全边际和安全边际率的含义都不止一种。归纳起来,安全边际的含义有三: 1.从纯业务经营的角度(排除财务因素的影响)理解“安全”。这种理解把销售税包括在成本之中,把利息排除在成本之外,只要息前利润等于零,即为保本。由于固定成本不包括利息(注),其计算出来的保本点就较低,而安全边际就较大,安全边际率就较高。我们可将其称为息前安全边际和
In the general management accounting books, how to understand the safety margin and how to calculate the safety margin rate under different understandings of the safety margin, and to discuss, I believe that: the margin of safety and the margin of safety have more than one meaning . To sum up, there are three implications of the margin of safety: 1. Understand the “security” from the perspective of pure business operations (excluding the influence of financial factors). This kind of understanding includes the sales tax included in the cost, the interest is excluded from the cost, as long as the interest before interest is equal to zero, it is to protect the capital. Since fixed costs do not include interest (Note), the calculated cost of protection is lower, and the margin of safety is larger, and the margin of safety is higher. We can call it the pre-international security margin and