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本文应用了管理会计学的量、本、利分析的原理论述商品储存保本期的意义和实际应用方法,对改善商业企业经营管理、提高企业经济效益有现实意义。提高经济效益是现代企业生存发展的重要前提。如何才能改变企业管理的落后面貌,进一步提高企业经营管理水平,涉及到的因素很多,但是,运用管理予测手段,改进和完善企业管理是提高企业的经济效益的一条重要的途径。本文仅就管理会计学的盈亏临界点的理论与商业企业内商品购入储存期的实际问题作一些初步的探讨。
This article applies the principle of management accounting, the principle of profit analysis, discusses the significance and practical application methods of commodity storage guarantee period, and has practical significance for improving the management of commercial enterprises and improving the economic benefits of enterprises. Improving economic efficiency is an important prerequisite for the survival and development of modern enterprises. How to change the backwardness of business management and further improve the level of business management, there are many factors involved, but the use of management forecast measures to improve and improve business management is an important way to improve the economic efficiency of enterprises. This article only makes some preliminary discussion on the theory of profit and loss critical point of management accounting and the practical problems of commercial product purchase storage period.