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够本分析是管理会计中的一个重要组成部分,是运用最多最广的一种方法。线性的够本分析是基于这样两个假设;成本按性态划分为固定成本和变动成本;在相关范围内固定成本总额、单位产品的售价和变动成本保持不变。那么,在部分成本不能明确划分为固定成本或变动成本的情况下,够本分析能否进行?本文所要解决的就是这个问题。这里主要介绍美国两位学者的研究成果,他们是肯及恩·P·辛克莱(Kenneth P·Sinclair)和詹姆斯·A·塔尔博特(Jamer·A·Talbatl),同时结合我国的实际作一些探讨。
Enough of this analysis is an important part of management accounting. It is the most widely used method. The linear enough analysis is based on two assumptions; cost is divided into fixed cost and variable cost according to the nature; the fixed total cost, the unit price of the product and the variable cost remain unchanged in the relevant range. Then, in the case that part of the costs can not be clearly divided into fixed costs or variable costs, can this analysis be carried out? This article is to solve this problem. This mainly introduces the research results of two scholars in the United States: Kenneth P. Sinclair and Jamer A. Talbatl. Do some research.