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工业企业的每一种产品都有它的边际利润或边际亏损值。为适应企业由生产型向经营开拓型转变,提高应变能力和竞争能力,企业的决策层迫切需要事先了解各种产品的单位盈利能力,作为经营决策的重要依据。这对于生产产品品种比较少的企业是容易做到的;而对生产品种多的企业则不易做到.我厂是生产多品种轴承的企业,每年生产一百多个品种,要把每种单位产品的盈利或亏损水平在事前定量地表达出来,按完全成本计算方法是无法做到;而应用变动成本法,则能科学地测算所有产品的盈利能力。本文试图简述我厂是怎样计算边际利润的。
Each product of an industrial enterprise has its marginal profit or marginal loss value. In order to adapt to the transformation from production-oriented to business-exploring enterprises and to improve their ability to adapt and compete, decision-makers in enterprises urgently need to understand the unit profitability of various products in advance as an important basis for business decisions. This is easy for companies that produce fewer varieties of products; it is not easy for companies that produce more varieties. Our factory is a company that produces a wide range of bearings, producing more than 100 varieties each year. The level of profit or loss of products is expressed quantitatively beforehand. It cannot be done by the full cost calculation method. However, applying the variable cost method can scientifically measure the profitability of all products. This article attempts to briefly describe how our factory calculates profit margins.