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贡献毛益是指产品销售收入超过变动成本的金额。在短期经营决策中,由于一般不改变生产能力,固定成本通常是稳定不变的,故只需对产品所创造的贡献毛益进行分析,就可作出选择最优方案的决策,这种方法就是贡献毛益分析法。贡献毛益分析法在经营决策中与传统的方法具有两个不同特点:1、传统的方法,成本只算总数,不分变动成本和固定成本;贡献毛益方法则按变动成本和固定成本分开计算。2、按照传统的方法,将总成本同销售收入相比较,总成本超过总收入就认为亏损;按贡献毛益方法只将变动成本同销售收入相比较,如变动成本低于销售收入,尽管总成本超过销售收入,但并不认为是亏损;只有当变动成本超过销售收入,没有贡献毛益时,才算真正的亏损。企业在生产决策中,贡献毛益分析法是常用的方法。生产决策涉及到企业生产什么?生产多少?如何
Contributed gross profit is the amount of product sales revenue that exceeds variable costs. In the short-term management decision-making, since the production cost is generally not changed, the fixed cost is usually stable and constant. Therefore, only the analysis of the profit margins created by the product can be made, and the decision to select the optimal solution can be made. This method is Contribution of gross profit analysis. The contribution of the gross profit analysis method in the business decision-making and the traditional method has two different characteristics: 1, the traditional method, the cost is only the total, regardless of variable costs and fixed costs; the method of contributing gross profit is separated by variable cost and fixed cost Calculations. 2. According to the traditional method, the total cost is compared with the sales revenue. If the total cost exceeds the total revenue, it is considered to be a loss; according to the contribution gross profit method, only the variable cost is compared with the sales revenue, if the variable cost is lower than the sales revenue, though The cost exceeds the sales revenue, but it is not considered as a loss; only when the variable cost exceeds the sales revenue and does not contribute to the gross profit, the real loss will be considered. In the production decision-making, the enterprise contributes the gross profit analysis method is a commonly used method. The production decision involves what the company produces, how much it produces, and how