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企业同时采用变动成本法和完全成本法进行目标利润管理,有利于加强财务管理提高经济效益。采用传统手工方法计算多期利润,存在工作量大、计算不准确等缺点。采用EXCEL建立变动成本法和完全成本法利润模型,可以解决手工计算存在的问题,并能够对两种方法下计算利润产生的差异进行有效分析,为企业财务决策提供有效依据。
Enterprises use both variable cost method and total cost method to manage the target profit, which helps strengthen financial management and increase economic efficiency. The use of traditional manual methods to calculate multi-period profits, there is a heavy workload, the calculation is not accurate and other shortcomings. The use of EXCEL to establish a variable cost method and a complete cost method profit model can solve the problems existing in manual calculation and can effectively analyze the difference between the two methods in calculating profits and provide an effective basis for enterprise financial decision-making.