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本量利分析到底应该建立在何种成本计算基础上?这是一个有争议的问题.现在,管理会计教科书在介绍本量利分析时,一般都把它建立在变动成本法基础上.鉴于财务会计工作采用的是全部成本法,为求得两者的一致,有人认为采用全部成本法下的本量利分析更为简便、实用和有效(见《外国经济与管理》1985年第2期石人瑾等三位同志《全部成本法下的本量利分析》).本文就此也谈些个人浅见,当否?求指教.
It is a controversial issue to determine what kind of cost calculation the quantitative analysis should be based on. It is now generally stated in the management accounting textbook that it is based on the variable cost method. Accounting work adopts the full cost method. In order to achieve consistency between the two, some people think that the quantitative analysis under the full cost method is more convenient, practical, and effective (see Foreign Economic and Management, 2nd Issue, 1985). And other three comrades, “Analysis of the Fundamental Profits under the Total Cost Law.” This article also talks about some personal views, and asks for advice.