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差别成本是经营决策上广泛采用的一个成本概念.它是指一个备选方案的预期成本与另一个备选方案的预期成本之间的差异数.亦称差量成本或差额成本。不同备选方案的经济效益,一般可通过差别成本的计算明显地反映出来,因此,计算不同方案的差别成本有助于我们进行决策分析.在进行差别成本分析时,要掌握两个因素,一是差别收入.二是差别成本.差别收入是不同备选方案之间的预期收入的差异数.差别成本则是指不同备选方案之间的成本差异.通过差
The differential cost is a cost concept widely adopted in business decision-making. It refers to the number of differences between the expected cost of one alternative and the expected cost of another alternative. It is also called differential cost or differential cost. The economic benefits of different options can generally be clearly reflected by the calculation of differential costs. Therefore, calculating the differential costs of different options can help us make decision analysis. When conducting differential cost analysis, we must grasp two factors. It is differential income. Second, differential cost. Differential income is the number of differences in expected revenue between different alternatives. Differential cost refers to the cost difference between different alternatives.