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经营决策是企业适应环境变化而选择的未来行动方案.正确的经营决策将引导企业走上腾飞之路,错误的经营决策必使企业遭受巨大损失.因此,经营决策的正确与否,关系着企业的生存和发展.在进行经营决策时,为了测算未来行动方案的经济效益,仅靠财务会计的方法难以满足要求,还必须利用管理会计这一有效的工具.本文通过通俗易懂的事例,介绍成本决策的有关概念和方法,希望能引起读者的兴趣.
Business decision-making is a future action plan that companies choose to adapt to changes in the environment. Correct business decisions will guide companies to take off, and wrong business decisions will cause enterprises to suffer huge losses. Therefore, the correctness of business decisions is related to companies. The survival and development of the business. In making business decisions, in order to measure the economic benefits of future action plans, financial accounting methods alone are difficult to meet the requirements, but also must use management accounting as an effective tool. This article through easy-to-read examples, introduced The related concepts and methods of cost decision hope to arouse readers’ interest.