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CVP分析是美、日等国财会工作中普遍使用的一种测算利润的方法,它在管理会计中有着重要的位置.C指成本,V指产销量,P指利润,所谓CVP分析就是对成本、产销最和利润之间的关系所作的分析.进行CVP分析,首先要把企业全部生产费用分解成固定费用和可变费用两大类.近年来,介绍CVP分析的有关文章和论著不少,在进行生产费用分解的实例中,大多把直接材料和直接人工全部划为可变费用.笔者认为,直接材料划为可变费用,这在一般情况下是合理的,但若不加分析地把直接人工全部划为可变费用,则与我国的现实情况有出入.在分解生产费用时,究竟应如何处理直接人工
CVP analysis is a method of measuring profit commonly used in accounting work in the US and Japan. It has an important position in management accounting. C refers to cost, V refers to production and sales, P refers to profit, and so-called CVP analysis refers to cost. Analysis of the relationship between production, sales and profits. To conduct CVP analysis, we must first break down the company’s total production costs into two categories of fixed costs and variable costs. In recent years, the introduction of CVP analysis of the relevant articles and a lot of books, In the case of the decomposition of production costs, most of the direct materials and direct labor are all classified as variable costs. The author believes that direct materials are classified as variable costs, which is reasonable under normal circumstances, but if it is not analyzed All direct labor is classified as variable costs, which is inconsistent with the actual situation in China. When decomposing production costs, how should direct labor be dealt with?