管理会计的主要任务是制定经营计划,实现经营目标,选择最优经营决策方案,通过成本效益分析,获得最好的经济效益。 现以工厂应用管理会计举例如下: 一、优选经营决策方案 例一、设某厂有两种或两种以上经营决策方案,选择一种最优方案其资料如下:(1)年固定费用20000元,年固定销售 The main tasks of management accounting are to formulate business plans, achieve business objectives, choose the optimal business decision-making plan, and obtain the best economic benefits through cost-benefit analysis. Examples of factory application management accounting are as follows: I. Example of a preferred business decision-making plan. To set up a factory with two or more business decision-making plans, choose an optimal plan with the following data: (1) A fixed annual fee of 20,000 yuan , annual fixed sales