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在《财会通讯》今年第2期刊出程良木同志《对挖、革、改项目的效益评价要实事求是》一文中,以产量法计算新增效益的方法我认为欠妥。按照变动成本原理,在计算利润时,只要将销售收入减去变动成本,得到边际贡献,再减去固定成本,即得到利润。而增加产量,一般只增加变动成本,固定成本通常不变。因此,提高产量后的新增利润即为新增加的边际贡献,由此,计算公式应表示为: 新增效益-本期边际贡献-上期边际贡献而按程文公式计算出来的新增效益要小于实际增加额。假如有如下资料:
In the article “Evaluation of the Benefits of Digging, Reshaping, and Revamping Projects for Digging, Reshaping, and Revamping Projects” in the 2nd issue of the “Cutting-Of-The-Focus” newsletter this year, the method of calculating new benefits by the production method is considered inappropriate. According to the principle of variable cost, when calculating profits, as long as the sales revenue minus the variable cost, get the marginal contribution, and then subtract the fixed cost, that is, to obtain profits. Increasing production generally only increases variable costs, and fixed costs usually do not change. Therefore, the newly added profit after increasing production is the newly added marginal contribution. Therefore, the calculation formula should be expressed as: New added benefit - Current marginal contribution - Previous marginal contribution and calculated by the formula Less than the actual increase. If you have the following information: