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量本利分析法在四十年代始创于美国,它适应于企业之间竞争日趋激烈的内部管理和加强定量分析的需要,对企业短期经营决策很有用处。因此,它成为日后发展起来的管理会计的支柱之一。从1981年开始,中国会计界运用量本利分析的原理,在商业企业中进行商品储存保本期和保利期的分析(以下简称保本保利期分析),收到很好的效果。1987年4月由商业部制定办法,在全国商业系统全面推行。这是量本利分析法在理论上和实践上的重大突破。传统的量本利分析,用于分析一个企业在一定时期内(如一年或一个月)某种产品的保本和保利销售量(销售额)。分析的时间是固定的,主要是分析空间上的变化。商品储存保本保利期分析,用于分析一个商业企业的某一件商品的保本和保利的储存期。分析的空间是固定的,主要是分析时间上的变化。这样,量本利分析法就从对量的分析转为对期的分析,对这种向时空两维发展的趋势,我们应有足够的重视。
The quantitative interest analysis method was founded in the United States in the 1940s. It adapts to the increasingly fierce internal management of enterprises and strengthens the need for quantitative analysis. It is useful for short-term business decision-making. Therefore, it has become one of the pillars of management accounting developed in the future. Since 1981, the accounting profession in China has used the principle of quantitative interest analysis to analyze the preservation period and the poly period of commodity storage in commercial enterprises (hereinafter referred to as “guaranteeing the interest-bearing period analysis”) and has received good results. In April 1987, the Ministry of Commerce established a method to fully implement the national business system. This is a major breakthrough in theory and practice of quantitative pros and cons. Traditional quantitative analysis is used to analyze the capital preservation and sales volume (sales) of a certain product during a certain period (such as one year or one month). The analysis time is fixed, mainly the analysis of spatial changes. An analysis of the cost-guaranteed profitability period of commodity storage, which is used to analyze the preservation period of a certain commodity of a commercial enterprise and the storage period of poly-profits. The space for analysis is fixed, mainly the analysis of changes in time. In this way, the quantitative probabilistic analysis method shifts from the analysis of quantity to the analysis of the period, and we should pay enough attention to this trend of two-dimensional development in time and space.