1981年5月我们曾对管理会计的学习和应用征集过一次意见,发表于《财会通讯》1981年第9期.1982年6月,江西省冶金会计学会举行第一次年会,与会者共48人.其中会计师和财务科长31人,助理会计师10人,会计员7人.主题也是管理会计.会上听了关于管理会计的介绍报告,最后又征集了一次意见.一、当前的实际情况是,企业为了完成利润包干指标,要反复匡算利润计划实现的可能性.在反复匡算和确定经营方案时,比较广泛地采用了把固定成本和变动成本大体划分开来以估测成本和利润的做法.这实际与西方应用的量本利分析是一回事.主管部门和企业采用过这种做法的,占90%以上. In May 1981, we had an opinion on the study and application of management accounting, published in the “Financial Communications” in the 9th period of 1981. In June 1982, Jiangxi Metallurgical Accounting Society held its first annual meeting, a total of participants 48. Among them, 31 were accountants and finance chiefs, 10 were assistant accountants, and 7 were accountants. The topic was also management accounting. At the meeting, an introduction report on management accounting was heard, and an opinion was finally solicited. I. Current practice The situation is that, in order to complete the profit contract index, the company must repeatedly calculate the possibility of the profit plan. When repeatedly calculating and determining the business plan, it is widely used to roughly divide the fixed cost and the variable cost to estimate the cost and profit. This practice is the same as the quantitative analysis of the Western applications. Over 90% of the cases have been adopted by competent authorities and enterprises.