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在管理会计学中,成本习性与贡献毛益是两个十分重要的概念。所谓成本习性,是指成本总额对业务总量的相互依存关系,研究它们之同的规律性关系,可以了解业务量的变动对各类成本变动的影响。有助于企业实行最优化管理,充分挖掘企业内部的潜力,争取实现最佳的经济效益。管理会计区别于财务会计,在于它要按照成本习性原理,采用变动成本法来计算企业的利润,因而就产生了贡献毛益这一重要概念。它是指产品销售收入超过变动成本的金额。而各种产品提供的贡献毛益并不是企业
In management accounting, cost habits and contribution gross profit are two very important concepts. The so-called cost habit refers to the interdependence of the total cost to the total business volume. Studying the same regular relationship between them can understand the impact of changes in business volume on various types of cost changes. It will help enterprises to implement optimal management, fully tap the potential within the company and strive to achieve the best economic benefits. Management accounting differs from financial accounting in that it uses the variable cost method to calculate corporate profits in accordance with the principle of cost habits, and thus has an important concept of contribution to gross profit. It refers to the amount of product sales revenue that exceeds variable costs. And the contribution of various products to the gross profit is not the enterprise