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一、全部成本法下成本--数量--利润分析的必要性传统的本--量--利分析,是和变动成本法相结合的,从预测、决策和分析控制的角度来看,变动成本法有其合理性,为强化经营管理发挥着重要作用。在变动成本法下,库存产成品只计算变动生产成本而不需分摊固定制造费用,因此,企业的库存产成品期初期末无论是否发生变动,当期发生的
1. The cost--quantity under the full cost approach--the necessity of profit analysis The traditional cost-benefit-benefit analysis is a combination of variable cost method. From the perspective of forecasting, decision-making and analysis and control, the cost of change The law has its own rationality and plays an important role in strengthening business management. Under the variable cost method, the inventory of finished goods only accounts for the variable production costs without apportioning the fixed manufacturing costs. Therefore, the company’s inventory at the end of the period does not change at the beginning or end of the period.