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一、成本习性及本、量、利分析的涵义:(一)成本习性的概念:目前,企业产品成本是按其经济用途划分的。它虽能反映产品成本的构成,便于事后考核成本的执行情况,并据以分析成本超降的原因,确定经济责任并提出改进措施和建议。但由于这种分类没有考虑企业生产能力,故不利于事前成本控制和挖掘企业内部潜力。管理会计中,将成本按成本习性分类。成本习性亦称成本性态,是指成本总额对业务量(产量或销售量)的依存关系。这种依存关系的客观存在的,是成本的固有性质。
First, the cost of habit and the amount of profit analysis of the meaning: (A) the concept of cost habits: At present, corporate product costs are divided according to their economic purposes. Although it can reflect the composition of the product cost, it is convenient to check the implementation of the cost afterwards and analyze the reasons for the cost overrun and determine the economic responsibility and propose the improvement measures and suggestions accordingly. However, because this classification does not consider the production capacity of enterprises, it is not conducive to the control of ex ante costs and to tap the potential within the enterprise. In management accounting, the cost is categorized by cost habits. Cost habits, also known as cost behavior, refer to the total cost of dependence on business volume (volume or volume of sales). The objective existence of this dependence is the inherent nature of cost.