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《广西会计》1990年第4期刊登刘德银同志《改革利润分析的探讨》,堤出“引入成本习性原理,划分固定成本和变动成本,重建利润分析基本模型”。读后甚为赞同。我们认为,商业企业利润的概括(综合)分析,也应引入成本习性原理,进行改革。对于商业企业利润,一般是先作概括(综合)分析,找出影响利润增减的主要因素,然后抓住主要矛
In Guangxi Accountant, in the fourth issue of 1990, Comrade Liu Deyin’s “Discussion on Analysis of Reform Profits” found that “the introduction of the principle of cost habits, the division of fixed and variable costs, and the reconstruction of the basic model of profit analysis”. After reading it, I very much agree. We believe that the general (integrated) analysis of profits of commercial enterprises should also introduce the principle of cost habits and carry out reforms. For the profits of commercial enterprises, general analysis (comprehensive) analysis is generally conducted to identify the main factors affecting the increase and decrease of profits, and then grasp the main spear.