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管理会计在西方国家是企业管理人员的一门必修课。现在我国还处于吸收、探索阶段,在企业管理人员中还未普及。所以,采用融财务会计与管理会计于一体的核算管理形式来适应当前会计的“转轨变型”是很有必要的。一、量-本-利分析应用外贸企业利润(亏损)总额的多少,决定于业务量(或销量)总额以及成本(或进价)量的多少,这种依存关系是客观存在的,这就是成本习性。研究它们之间规律性,有助于企业实行最优化管理,充分挖掘内部潜力,争取实现最
Management accounting in Western countries is a compulsory enterprise management staff. At present, our country is still in the stage of absorption and exploration and has not yet been popularized among the managers of enterprises. Therefore, the use of financial accounting and management accounting in one form of accounting management to adapt to current accounting “transition” is necessary. First, the amount - Ben-Lee analysis of the total amount of foreign trade profits (losses), depending on the volume of business (or sales) and the amount of total cost (or purchase price), this dependence is an objective reality, which is Cost habits. Study the regularity between them, help enterprises to optimize management, fully tap the internal potential, and strive to achieve the most