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完全成本法盈亏平衡点的计算以及与变动成本法盈亏平衡点的关系问题 ,在国内会计学教科书和会计刊物中很少涉及 ,但该问题的研究解决 ,会给企业内外部会计信息使用者提供很多有价值的派生信息。本文就读者对本人在该方面发表的论文所提出的问题作进一步讨论 :1、由完全成本法盈亏平衡点理论公式导出实用计算公式。 2、建立两种成本法盈亏平衡关系的三个结论与具体情况的对应模式。 3、通过实例计算来验证多种产品盈亏平衡点实用计算公式和两种成本法盈亏平衡关系的三个结论的正确性。
The calculation of the break-even point of the complete cost method and the relationship with the break-even point of the variable cost method are rarely involved in domestic accounting textbooks and accounting publications. However, the research on this issue will provide the users of internal and external accounting information A lot of valuable derivative information. The reader of this article further discussed the issues raised by his thesis in this aspect: 1. Derived practical calculation formula from the theoretical formula of break-even point of total cost method. 2, the establishment of two methods of cost-benefit balance between the three conclusions and the specific circumstances of the corresponding model. Through the example calculation, we can verify the correctness of the three conclusions that the practical calculation formulas of breakeven point of a variety of products and the breakeven relations of the two cost methods.