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为了在经营承包中,对各车间实行内部考核,就需要能事先知道各车间在一定期间内,最低限度需要多少数量的产品才能保本,生产数量超过多少时才会盈利.我们用回归法测算各车间产品的保本点、既简便又实用.兹以产品单一的铸造车间为例进行测算如下:某车间n期铸件销售及费用资料利用回归分析中的线性回归方程组确定固定费用和变动费用: 式中:y-每期产品总费用; x-每期产品销售量; n-期数; a-固定费用; b-单位产品变动费用; 为了便于应用回归方程组,对上表所列资料计
In order to carry out an internal assessment of the workshops in the business contracting, it is necessary to know in advance how many products will be required to maintain the cost of the workshops within a certain period of time. Only when the number of production exceeds the number will the products be profitable. We use the regression method to measure each It is simple and practical to ensure the cost of the workshop products. The measurement of a single product casting shop is used as an example: The sales and cost data of a shop’s n-phase castings are determined using the linear regression equations in the regression analysis. Fixed costs and variable costs: Medium: y - total cost per product; x - sales per period of product; n - number of periods; a - fixed cost; b - change in unit cost;