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随着经济体制的改革,要求鞋厂不断的提高企业素质,向科学技术和经营管理的现代化要经济效益,由单纯的生产型变为生产经营型企业。“量(销量)—本(成本)—利(利润)”分析法是提高企业经营管理水平的一种行之有效的管理工具。它的特点是紧抓“利润”,采用数学的方法揭示产品或劳务的总收入与总耗费之间的关系。即产品销售收入与产品成本之间的数量关系,为企业经营决策提供依据。这种方法将产品成本不按企业活动的职能归类,而以销量作为参照物,按照成本的特
With the reform of the economic system, shoe factories are required to continuously improve the quality of their enterprises, and the modernization of science and technology and management and management requires economic benefits, from simple production to production-oriented enterprises. The “volume (sales)-cost (benefits)-profit (profit)” analysis method is an effective management tool to improve the level of business management. It is characterized by a tight grasp of “profits” and the use of mathematical methods to reveal the relationship between the total income of products or services and the total cost. That is, the quantitative relationship between product sales revenue and product cost provides a basis for business decision-making. This method classifies the cost of products not according to the functions of the company’s activities, and uses sales as a reference, according to the cost