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在对管理会计基本理论和方法的研究过程中,边际分析法对管理会计产生的影响和作用,应是不容忽视的。开展对此问题的研究,可以使我们对管理会计基本理论的研究走向深入,进一步了解西方管理会计的合理部分,为我所用。 边际分析法是考察事物运动变化规律的一种方法。它从数学分析角度研究事物发展变化过程中自变量发生微量小的变化而引起
In the study of the basic theory and method of management accounting, the influence and function of the marginal analysis method on management accounting should not be neglected. Carrying out the research on this issue can make our research on the basic theory of management accounting go further and further understand the reasonable part of the western management accounting for what I use. Marginal analysis is a method of examining the changing laws of things. It is caused by the small change of the independent variable in the course of the development and change of things from the angle of mathematical analysis