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在《会计研究》1986年第3期和第6期中,杨秋风同志与任蔼堂同志关于利润最大的时空条件展开了讨论。通过讨论,使边际成本和边际收入的内涵与外延的概念更加清楚。但是,表示边际收入与边际成本之间关系的边际利润的内涵是什么?上述二文没有明确表达。同时又由于一般教材把边际利润定义为:“销售收入扣除变动成本后的余额”,“它通常有两种表现形式:一是每种产品的销售单价减各该产品的单位变动成本;二是各种产品的销售收入总额减各种产品的变动成本总额”。依照这个概念,无法理解“边际利润等于零时利润最大”这句话。因为当固定成本不变时,边际利润愈大,利润
In the 3rd and 6th period of Accounting Research, 1986, Comrade Yang Qiufeng and Ren Xiaotang discussed the space-time conditions with the greatest profits. Through discussion, the concepts of connotation and extension of marginal and marginal revenues are made more clear. However, what is the meaning of the marginal profit that expresses the relationship between marginal income and marginal cost? The above two articles are not explicitly expressed. At the same time, because of the general teaching materials, the marginal profit is defined as: “the balance of sales revenue minus variable costs,” “it usually has two forms of expression: First, the unit price of sales for each product minus the unit cost of change for each product; The total sales revenue of various products minus the total variable cost of various products.” According to this concept, it is impossible to understand the phrase “the profit is the maximum when marginal profit is equal to zero”. Because when the fixed cost is constant, the marginal profit is greater, the profit