论文部分内容阅读
现阶段由于企业产品的多样性、生产装置规模的多样性、产品产量的多样性,使得传统会计系统在计算产品成本时会发生成本信息扭曲,传统成本分析已无法更有效地适应日益激烈的市场环境、无法满足先进的制造企业的需要。企业需要一种更为准确的成本计算方法,此时运用本量利原理进行财务分析成为企业进行成本分析的需要。
Due to the diversity of enterprise products, the diversity of production devices and the diversity of product output, the traditional accounting system will distort cost information when calculating product cost and the traditional cost analysis can not adapt more effectively to the increasingly fierce market Environment, unable to meet the needs of advanced manufacturing enterprises. Enterprises need a more accurate method of cost calculation, the use of this amount of profit principle of financial analysis has become the need for cost analysis.