上海财经大学学报《财经研究》今年第8期刊载孙铮的《新技术革命中管理会计若干问题的研究》一文。文章说,在当今技术革命的新时期里,企业的财会人员应该对下列的成本认真加以研究: 1.固定成本。随着技术的发展,新工艺的广泛采用,企业固定成本占总成本的比重将逐渐增大,对企业的成本决策带来重大影响。一是约束性固定成本的增加。即指不受企业决策行动影响而改变的固定成本,如折旧费、保险费、设备租金、高级技术和管理人员的工资、高级器材的备用、环境保护费和设备维护费等。决策行动的变化不能改变这部分成本数额,如果稍加削减,势必影响企业的获利能力和长远目标。这 The 8th issue of the Journal of Finance and Economics of Shanghai University of Finance and Economics contains the article “Study on Several Issues of Management Accounting in the New Technology Revolution” by Sun Wei. The article said that in the new era of today’s technological revolution, corporate accounting personnel should carefully study the following costs: 1. Fixed costs. With the development of technology and the wide adoption of new technologies, the proportion of fixed costs in total cost of enterprises will gradually increase, which will have a significant impact on the cost decision of an enterprise. The first is the increase in binding fixed costs. This refers to fixed costs that are not affected by corporate decision-making actions, such as depreciation charges, insurance premiums, equipment rents, salaries for advanced technology and management personnel, spare parts for advanced equipment, environmental protection fees, and equipment maintenance fees. Changes in decision-making actions cannot change this part of the cost amount. If they are slightly reduced, it will inevitably affect the profitability and long-term goals of the company. This