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变动成本法是企业管理的一种有效方法,它可以更加全面、真实的反映生产管理中的实际情况,是企业提高经济效益,加强管理的一个有效工具。为此,具体讨论了如何运用变动成本计算产品边际贡献额,从而建立量、本、利分析模式,测算目标利润,制定产品的价格。从而使企业更好的进行市场经济条件下的经营决策。
The variable cost method is an effective method for enterprise management. It can more comprehensively and truly reflect the actual situation in production management and is an effective tool for enterprises to improve economic efficiency and strengthen management. To this end, it specifically discusses how to calculate the marginal contribution of products using variable costs, so as to establish quantitative, profit, and profit analysis models, measure target profits, and formulate product prices. This will allow companies to better make business decisions under market economy conditions.