本、量、利分析及其在商业经营管理中的运用

• 作 者: 候广环 陆蕴华
• 出 处: 广州市财贸管理干部学院学报
• 发表日期: 1988年01期
• 关键词: 管理会计 商业经营 流动资金周转率 目标利润 安全边际 古语 间接费用 销售收入 商品流通费 销售成本

古语说:“长袖善舞、多钱善贾”。经商要有本钱,有了更多的资金,才好做买卖。但是,如果“不善贾”,就要折本赂钱而破产。所以,有了好的条件,善与不善地运用它就十分重要。“善贾”并不是目的,目的是要多获利,当然,我们现在所说的“利”,自然是合法的经济效益,不是投机倒把去牟取暴利,正因为如此,“善”字才显得特别重要。《管理会计》中的本、量、利分析就是其“善”法之一。

As the old saying goes: “Long-sleeved dance, good money, good.” Business must have capital and have more funds to do business. However, if you don’t do good, you will have to make a bribe and bankrupt. Therefore, with good conditions, it is very important to use it in good and bad manners. “Good karma” is not an end in itself. The purpose is to make more profits. Of course, the “profit” we are talking about is naturally a legitimate economic benefit. It is not a speculative downfall to profiteering. It is precisely because of this that the word “good” appears to be special. important. The analysis of “benefits” in “Management Accounting” is one of its “good” methods.