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一、追加订货的决策依据在企业的日常经营活动中,人们对追加订货的认识有些模糊,即认为只要追加订货的价格高于企业产品的单位成本,企业就有利可图,应接收。低于产品单位成本就无利可赚,应拒绝接收。其实并非如此。我们知道,企业产品的销售利润=产品销售量×单位产品边际贡献-固定成本。由此公式可见,只要产品的总边际贡献的增加量大于固定成本的增加量,企业利润就增加,应接收此追加订货。二、边际贡献法的应用企业经营的宗旨是以较少的会计成本获得较大的市场利润。会计成本一般分为两部分,
First, the decision-making basis for additional orders In the daily business activities of enterprises, people have some fuzzy understanding of the additional order, that as long as the price of additional orders higher than the unit cost of enterprise products, the company will be profitable, should be received. Lower than the cost of the product unit is not profitable, should be rejected. Actually not the case. We know that the sales profit of enterprise products = product sales × marginal contribution per unit of product - fixed costs. This formula shows that, as long as the total marginal contribution to the product is greater than the increase in fixed costs, corporate profits increase, should receive the additional order. Second, the application of the law of marginal contribution The purpose of business management is to obtain greater market profits with less accounting costs. Accounting costs are generally divided into two parts,