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今后我国经济管理体制的改革,总是朝着扩大企业自主权的方向发展,逐步实行计划调节与市场调节相结合,努力把经济搞活,使企业成为一个相对独立的、在完成国家上缴任务以后“自负盈亏”的经济实体。每个企业在完成国家计划任务的前提下,允许根据市场需要和自己的生产能力进行生产。商业部门不选购的,工厂可以自销,价格允许自定、浮动或议订,市场上的社会主义竞争将得到保护。在这样的情況下,我们学习并借鉴西方管理会计中的变动成本计算法,树立边际成本观念,对于安排产销计划,确定在竞争中降低售价的下限,应付国际、国内市场上的竞争,进行某些必要的短期决策等等,都是十分必要的。本文拟就什么是变动成本计算法?它与传统的全部成本计算法有什么区别?两种成本计算法对收益表
In the future, the reform of China’s economic management system will always proceed in the direction of expanding the autonomy of enterprises, gradually implementing the combination of planned adjustment and market regulation, striving to invigorate the economy, and making the enterprise a relatively independent, after completion of the state-submitted task.” Self-financing business entity. Each company is allowed to produce according to market needs and its own production capacity on the premise of completing the national planning task. If the commercial sector does not purchase the factory, the factory can sell it for itself, the price is allowed to be determined, floated or negotiated, and the socialist competition in the market will be protected. Under such circumstances, we learn from and use the variable cost calculation method in western management accounting to establish the concept of marginal cost, and arrange production and sales plans, determine the lower limit of price reduction in competition, and deal with competition in international and domestic markets. Some necessary short-term decisions and so on are all very necessary. This paper proposes what is the variable costing method? What is the difference between it and the traditional total costing method? The two costing methods are related to the income statement.