决策分析因决策具体内容的不同而分别采用不同的方法。常用的专门方法有差量分析法和边际利润分析法等。但是,这些方法有许多严格的近乎脱离实际的约束条件,影响决策的准确性。我们认为,在一般情况下,财务利润决策法不失为理想的选样。一、基本概念(一)财务成本人们对“成本”这一词非常熟悉,因为成本与生产活动是息息相关的。然而,财务成本概念却始终没有建立起来,通常的所谓成本实质上是会计成本,财务成本较会计成本具有深刻的内涵。会计成本是按国家会计制度、法定内容和程序核算出来的,是计算会计利润和核算应交税利的主要依据,是为生产产品而记录在会计帐薄上的实际资金耗费的总和。虽然会计上也作预算,但成本项目、费用归集方法必须与其核算一致,否则不能用于控制、检查和分析。而 Decision analysis uses different methods depending on the specific content of the decision. Commonly used specialized methods include differential analysis and marginal profit analysis. However, these methods have many strict and almost practical constraints that affect the accuracy of the decision. We believe that, under normal circumstances, the financial profit decision-making method is an ideal sample. First, the basic concepts (a) financial costs People are very familiar with the word “cost”, because the cost and production activities are closely related. However, the concept of financial cost has never been established. The usual so-called cost is essentially the accounting cost, and the financial cost has deeper connotations than the accounting cost. Accounting costs are calculated according to the national accounting system, statutory content and procedures, and are the main basis for calculating accounting profits and accounting for taxable profits. They are the sum of actual capital expenditures recorded on the accounting books for the production of products. Although budgets are also used for accounting purposes, cost items and cost pooling methods must be consistent with their accounting, otherwise they cannot be used for control, inspection, and analysis. and