实例一:引入导数核算进行企业降耗增效决策分析效益是企业的生命。在其他条件不变的情况下,费用消耗最少,能使企业经济效益最大。因此,努力降耗也是企业增效决策必须考虑的目标之一。通过对企业生产经营过程的分析,可把费用(如:原材料、自制半成品、期间费用、制造费用等)大体上分为三类:一是与某种变量(X)(如:产量、销量、经济质量、工作时间等)成正比关系费用a X;二是与某种变量(X)成反比关系费用 Example 1: The introduction of derivative accounting enterprise efficiency reduction decision-making efficiency is the life of the enterprise. In other conditions remain unchanged, the cost of consumption at least, can make the most economic benefits. Therefore, efforts to reduce consumption is also one of the goals that must be considered in business efficiency decision-making. Through the analysis of the process of production and operation of enterprises, the costs (such as raw materials, self-made semi-finished products, period costs, manufacturing costs, etc.) can be roughly divided into three categories: Economic quality, working hours, etc.) is proportional to the cost of a X; second is inversely proportional to a variable (X) costs