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做为现代管理会计的重要基石,量本利分析在企业经营中得到了越来越广泛的应用。量本利分析研究的是产量、成本、利润之间的相互依存关系,是为改善企业经营管理,进行经济预测和业务决策的一种方法。 保本分析是量本利分析的基础。企业成本,按其与产量是否有关分为变动成本和固定
As an important cornerstone of modern management accounting, the quantity and profit analysis has been more and more widely used in business management. Quantitative analysis is the interdependence between production, cost and profit. It is a method to improve the management of enterprises, make economic forecasts and make business decisions. Capital preservation analysis is the basis of quantitative analysis. The cost of a business, divided by whether it is related to output or not, is divided into variable costs and fixed costs