随着经济形势的迅猛发展,在成本分析方法上原来轻车熟路的那一套已愈来愈显示出它的不足、被动和缺少应有的活力。时代要求我们开拓视野,把会计职能的触角伸向生产、交换、分配、消费的全过程和各个环节,去解决工作中的实际问题,为企业提供准确的会计信息和经营决策方案,以增强企业活力。为此,结合太钢第一工程公司(以下简称一公司)的实践谈几点体会。一、运用量、本、利分析方法指出企业生机之本企业由传统的生产型转变为生产经营型后,过去那种“事后诸葛”、“帽子加例子”、“客观因素堆成山,主观原因不敢谈”、“矛盾揭露一大片,解决对策不沾边”的传统成本分析方法已不受欢迎,企业领导和职工迫切要求财会人员能够用一种简捷、明瞭和形象的方法为企业经营决策指出一 With the rapid development of the economic situation, the original set of cost analysis methods has increasingly shown its inadequacies, passiveness and lack of vitality. The times require us to broaden our horizons, extend the accounting functions to the whole process and links of production, exchange, distribution, and consumption to solve practical problems in our work, and provide companies with accurate accounting information and business decision-making programs to enhance enterprises. vitality. To this end, combined with the practice of TISCO First Engineering Company (hereinafter referred to as a company), I discussed a few experiences. First, the use of quantitative, analytical, and analytical methods to point out that the enterprise’s vitality has changed from a traditional production model to a production-oriented model. In the past, “afterwards”, “caps and examples”, and “objective factors were piled up,” and subjective reasons. The traditional cost analysis methods of “dare not talk about”, “discriminately revealing a large piece of conflict, and avoiding solutions” have become unpopular. Corporate leaders and employees urgently require that accountants can use a simple, clear, and vivid method to indicate their business decisions. one