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MLF法在西德一些工业企业中广为运用,是一行之有效的制订目标成本的一种方法,本文略有改动,并附实例加以讨论。产品的制造成本H由材料费M、工资L和管理费G三项组成,其中,工资和管理费构成加工成本F,管理费与工资之比称为管理系数g,即: H=M+L+G 其中L+G=F,G/L=g,或写成: H=M+F=M+(1+g)L 材料费、工资费和加工成本三者在产品成本计算中的大小关系,可通过MLF图直观地进行分析或测算。在MLF图中,从原点O向左的横坐标表示材料费M;从原点向上的纵坐标表示工资L;从原点O向右的横坐标表示加工成本F。从原点向右上方向按1+g的斜率引出的直线是管理费用系数直线。例如,某产品材料费M=60元,工资L=7元,管理费用系数g=5,据此作MLF图。
The MLF method is widely used in some industrial enterprises in West Germany and is an effective method for setting the target cost. This article has been slightly modified and discussed with examples. The manufacturing cost H of the product consists of the material fee M, the salary L and the management fee G. Among them, the salary and management fee constitute the processing cost F, and the ratio between the management fee and the wage is called the management coefficient g, that is: H=M+L +G where L+G=F, G/L=g, or written as: H=M+F=M+(1+g)L The relationship between material costs, salary costs, and processing costs in product cost calculations. The MLF graph can be intuitively analyzed or measured. In the MLF diagram, the abscissa to the left from the origin O indicates the material fee M; the ordinate up from the origin indicates the salary L; and the abscissa to the right from the origin O indicates the processing cost F. The straight line drawn from the origin to the upper right with a slope of 1+g is the management cost coefficient straight line. For example, a product material fee M = 60 yuan, salary L = 7 yuan, management fee coefficient g = 5, according to which as the MLF map.