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《会计之友》1991年第3期刊载了徐兆宗同志撰写的《“保本点”求法别解》(以下简称徐文).我们看后颇受启发,但同时发现徐文中某些观点是错误的,对其推导得出的公式更不敢苟同.现就此谈一点看法,兼与徐兆宗同志商榷.(一)徐文认为测定保本点的方法应分两种场合来处理.即可在全部成本计算场合下或直接成本已知情况下进行测算.这实际上是对量本利分析原理中保本点测算方法的一种误解.事实上,保本点测定的方法是因企业作业种类的不同而不同,一般情况下分为两种:即单一作业保本点的测定方法和多种作业保本点的测定方法.这种分类是基于多种作业保本点并不象单一作业保本点那样有两种表现形式.它只能是以货
Friends of Accounting, No. 3, 1991, published Comrade Xu Zhaozong’s “” Bonus Point “Seek Different Clues” (hereinafter referred to as Xu Wen) .Some of our opinions are quite inspired, but at the same time, we find that some of Xu Wenzhong’s views Wrong, the derivation of the formula even more disagree with the present point of view on this point, and comrade Xu Zhaozong (1) Xu Wen that the method of determining the preservation of the points should be handled in two cases, you can in all Cost calculation occasions or direct costs under the circumstances known to be calculated.This is actually the principle of quantity and profit analysis of the principle of Paul calculated a misunderstanding.In fact, the method of determining the value of Bonus Point is due to different types of business operations and Different, generally divided into two types: the determination of single operation Bonus Point and a variety of operating Bonus points of the determination of this classification is based on a variety of operating Bonus points are not as single operation Bonus points as there are two kinds of performance It can only be in stock