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基于边际贡献的本量利分析在生产决策中的应用

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边际分析法在我国管理会计领域被广泛研究和应用.基于边际贡献的本量利分析可以为管理层对产品的上市、退市及调整生产营销布局作出参考,提高企业财务决策的可预见性.文章结合具体案例更具象地展示基于边际贡献的本量利分析在生产决策中的应用,以指导企业优化生产组织管理,获得效益最大化.
The Application of Cost-benefit Analysis Based on Marginal Contribution in Production Decision-making
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.

marginal contributioncost volume profit analysismanagement accountingbusiness decisions

李立鹏

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漳州城市职业学院,福建 漳州 363000

边际贡献 本量利分析 管理会计 经营决策

福建省中青年教师教育科研项目

JAS20668

2024

哈尔滨学院学报
哈尔滨学院

哈尔滨学院学报

影响因子:0.269
ISSN:1004-5856
年,卷(期):2024.45(2)
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