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管理会计是一门新兴的学科,国外已将其广泛应用于企业内部经营决策、计划及管理中。管理会计的基本方法之一是按成本与产销量的关系,把成本划分为固定成本和变动成本,充分揭示产销量、成本,利润之间的关系及变化规律。对企业内部经营决策有着独到的作用,无论在定量分析的精确程度上,还是决定性分析的准确性上,有很多方面都明显优于其它分析方法。随着管理会计方法的推广,将在企业经营决策中发挥越来越重要的作用。
Management accounting is an emerging discipline that has been widely used in foreign companies for internal business decision-making, planning and management. One of the basic methods of management accounting is to divide costs into fixed costs and variable costs according to the relationship between costs and production and sales, and to fully reveal the relationship between production and sales, costs, and profits, and the law of change. It has a unique role in internal business decision-making, and in terms of the accuracy of quantitative analysis or the accuracy of decisive analysis, there are many aspects that are significantly better than other analytical methods. With the promotion of management accounting methods, it will play an increasingly important role in business decision-making.