摘要
边际分析法在我国管理会计领域被广泛研究和应用。基于边际贡献的本量利分析可以为管理层对产品的上市、退市及调整生产营销布局作出参考,提高企业财务决策的可预见性。文章结合具体案例更具象地展示基于边际贡献的本量利分析在生产决策中的应用,以指导企业优化生产组织管理,获得效益最大化。
The marginal analysis method is widely studied and applied in the field of management accounting in China.The cost volume profit analysis based on marginal contribution can provide management with reference for product listing,delisting,and adjusting production and marketing layout,improving the predictability of corporate financial decisions.The article combines specific cases to more concretely demonstrate the application of cost volume profit analysis based on marginal contribution in production decision-making,in order to guide enterprises to optimize production organization management and achieve maximum benefits.
作者
李立鹏
LI Li-peng(Zhangzhou City University,Zhangzhou 363000,China)
出处
《哈尔滨学院学报》
2024年第2期42-45,共4页
Journal of Harbin University
基金
福建省中青年教师教育科研项目,项目编号:JAS20668。
关键词
边际贡献
本量利分析
管理会计
经营决策
marginal contribution
cost volume profit analysis
management accounting
business decisions
