学习管理会计这门课程。开阔了我们的眼界,帮助我们从传统做法的条条框框中解脱出来,在如何发挥会计在企业经营中的作用方面,认识上有所突破。一、根据目标利润确定目标成本,是财务成本管理概念上的一大改革先确定了企业的目标利润,再确定目标成本,表示“为了达到目标利润,我的成本必须降到什么程度。”于是,企业就要主动地对自已各方面的工作提出要求,并对产品成本进行控制,以保证目标利润的实现,从而保证留成利润的实现。二、贡献分析对于经营决策是必不可少的把成本划分为变动和固定两个部分,是西方管理会计的核心方法。贡献额,指的是销售收入高于变动成本之数。由于变动成本指的是开支总额随生产(业务)量变化而变化的那一部分成本,因而从一项生产有无贡 Learn management accounting this course. This has broadened our horizons and helped us to free ourselves from the rules and regulations of traditional practices. We have made breakthroughs in understanding how to play the role of accounting in business operations. 1. Determining the target cost based on target profit is a major reform in the concept of financial cost management. First, the target profit of the enterprise is determined, and then the target cost is determined, indicating that “in order to achieve the target profit, my cost must be reduced to what extent.” , Enterprises must take the initiative to ask for their own work in all aspects, and control the cost of products to ensure the realization of target profits, thus ensuring the retention of profits. Second, the contribution of analysis is essential for business decision-making, the cost is divided into two parts of change and fixed, is the core method of Western management accounting. The amount of contribution refers to the number of sales revenue that is higher than the variable cost. Since variable costs refer to the portion of the total cost of expenditure that varies with the volume of production (business), whether or not there is a tribute from a production