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本量利分析管理会计的重要内容,任何管理会计的教科书都将本量利分析作为基方法列于教材体系之首。在实际工作中,本量利分析被广泛运用于预测目标利润,拟订产品价格、确定生产规模、控制费用预算等方面。然而,目前教科书中论及的本量利分析基本上都足和变动成本法相结合的。从决策的角度来看,变动成本法有其合理性,但无论是国内还是国外实务工作中,通行的仍然是全部成本法,所以,本文将介绍如何在全部成本法下进行本
This volume analyzes the important content of management accounting, and any textbook for management accounting has listed this quantitative analysis as the basic method in the textbook system. In practical work, this quantitative analysis is widely used in forecasting target profits, formulating product prices, determining production scale, and controlling cost budgets. However, the quantitative analysis currently discussed in textbooks is basically a combination of variable cost method. From the perspective of decision-making, the variable cost method has its rationality. However, whether it is domestic or foreign practice work, the prevailing method is still the full cost method. Therefore, this article will introduce how to implement this method under the full cost method.