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边际贡献来源于管理会计的具体运用。管理会计把成本划分为变动成本和固定成本,劳务收入减去变动成本后的余额是边际效益,边际效益也叫边际贡献。纵观管理会计的新发展,服务业开辟了管理会计应用的新市场。交通运输业的有些独有特性,也要求我们把握其特殊的环境来扩展和修改管理会计的有关技术。如果把责任单位的收入看作边际收入,责任单位的成本看作边际成本那么责任单位对公司的贡献应该是边际贡献。
Marginal contribution comes from the specific use of management accounting. Management accounting of the cost divided into variable costs and fixed costs, labor costs less the variable cost of the balance is the marginal benefit, the marginal benefit is also called the marginal contribution. Throughout the new development of management accounting, the service industry has opened up new markets for the management of accounting applications. Some unique characteristics of the transportation industry also require us to grasp its special environment to expand and modify the management accounting techniques. If we regard the income of the responsible unit as the marginal revenue and the cost of the responsible unit as the marginal cost, then the contribution of the responsible unit to the company should be a marginal contribution.