论文部分内容阅读
管理会计的主要职能是对企业的经营活动进行计划、决策、控制和考核,保证目标利润的实现。决策,就是通过对各种方案进行分析和评价,然后从中选择最佳方案。进行正确的决策分析,是管好企业的第一步。决策按决策时间长短分为:经营决策(指关系企业成本利润一年以内的决策问题),又叫短期决策;投资决策(指一年以上的决策),又叫长期决策。下面介绍两种决策方法; 一、设备更新投资方案的决策在评价更新投资方案时,常用“固定资产年平均使用成本”这个指标。年平均使用成本指在同等效益(或提供同等服务量,或生产等量同种产品,或获得等量净现值)的条件下,不同设备的年平均
The main function of management accounting is to plan, make decisions, control and assess the business activities of the company to ensure the realization of target profits. Decision-making is through the analysis and evaluation of various programs, and then choose the best solution from among them. Making the right decision analysis is the first step to managing your business. Decision-making is divided into the length of decision-making: business decision-making (referring to the decision-making problem of the cost and profit of the company within one year), also called short-term decision-making; investment decision-making (more than one year of decision-making), also known as long-term decision-making. Two kinds of decision-making methods are described below. I. Decision-making of equipment updating investment plan In evaluating the updated investment plan, the “average annual use cost of fixed assets” indicator is commonly used. The annual average cost of use refers to the average annual value of different equipment under the same conditions (or provide the same amount of service, or produce the same amount of the same product, or obtain an equivalent net present value).