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在市场经济条件下,企业的目的在于追求最大的经济效益,必然要讲求成本效益。无论是会计工作还是管理活动都需要遵循成本效益原则,但其在不同的领域,功效、意义略有不同。本文通过成本效益原则在不同领域的运用情况,试图说明通过该原则可以判断、比较方案的优劣性,进行定量分析,作出正确的决策,从而对企业的投资决策、筹资决策、经营及纳税筹划有着重要的作用。
Under the conditions of a market economy, the purpose of an enterprise is to pursue the greatest economic benefits and inevitably it must be cost-effective. Whether accounting or management activities need to follow the principle of cost-effectiveness, but in different areas, the effectiveness and meaning of slightly different. Based on the application of cost-benefit principle in different fields, this paper attempts to explain how to judge and compare the advantages and disadvantages of the program through this principle, to make quantitative analysis and make the right decision, so as to make the investment decision-making, financing decision-making, operation and tax planning Has an important role.