管理会计这门新兴的学科,把管理与会计有机地结合起来,运用会计反映经营活动中的信息,通过一定的计算模式,提供决策依据,受到企业决策者的普遍重视。笔者就此谈几点体会。一、推行“边际贡献法”,对决策产品生产有利。“边际贡献”是产品的销售收入(扣除税金后的收入)减去该产品的变动成本后的“余额”。这个余额用以抵补所分摊的固定成本后再有结余,即为盈利。如果一种产品不能提供起码的边际贡献,那么这种产品倘若生产,则必然亏本。决策产品是否能生产,有四个因素:①销售净收入(扣税后的收入);②变动成本;③固定成本;④产销量。而决 The emerging discipline of management accounting integrates management and accounting organically, uses accounting to reflect information in business activities, and provides a decision-making basis through a certain calculation model, which is widely valued by corporate decision-makers. The author talks about a few experiences. First, the implementation of the “Marginal Contribution Law” is beneficial to decision-making product production. The “marginal contribution” is the “balance” of the product’s sales income (after taxes), minus the variable costs of the product. This balance is used to make up for the apportioned fixed costs and then has a balance, which is a profit. If a product can’t provide the minimum marginal contribution, then if the product is produced, it must be a loss. There are four factors that determine whether a product can be produced: 1 Net sales revenue (income after deduction); 2 Variable costs; 3 Fixed costs; 4 Production and sales. But decided