The marginal analysis method is widely studied and applied in the field of management accounting in China.The cost volume profit analysis based on marginal contribution can provide management with reference for product listing,delisting,and adjusting production and marketing layout,improving the predictability of corporate financial decisions.The article combines specific cases to more concretely demonstrate the application of cost volume profit analysis based on marginal contribution in production decision-making,in order to guide enterprises to optimize production organization management and achieve maximum benefits.
维普
万方数据