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现在通行的可比产品成本分析,着重分析成本降低任务的完成情况,即以实际完成的降低额和降低率同计划的降低额和降低率进行比较.这种分析,不能说明本期可比产品成本何以降低的各种原因及其影响程度.因此,有必要研究本期可比产品成本同基期实际成本进行比较的分析方法.鉴于产量变化对成本的影响,这种分析必须结合成本性态分析进行. 可比产品成本降低额的分析公式,可由可比产品成本降低额的基本公式分解、推导求得.我们都知
The prevailing comparative product cost analysis now focuses on analyzing the completion of the cost reduction task, that is, comparing the actually completed reduction and reduction rates with planned reductions and reduction rates. This analysis cannot explain why the current comparable product costs The various reasons for the reduction and the degree of its impact. Therefore, it is necessary to study the analytical method for comparing the comparable product cost of the current period with the actual cost of the base period. In view of the impact of the production change on the cost, this analysis must be performed in conjunction with the cost performance analysis. The analytical formula of the product cost reduction can be obtained by decomposing and deducing the basic formula of the cost reduction of comparable products. We all know