基于边际成本法的生产线盈亏分析  

Profit-loss Analysis of Some Production Line Based on Marginal Cost Method

作　　者：胡敏 付华章 

机构地区：[1]武钢资源集团有限公司财务部,湖北武汉430080 [2]武钢股份公司经财部,湖北武汉430080

出　　处：《武汉工程职业技术学院学报》2015年第3期61-63,71,共4页Journal of Wuhan Engineering Institute

摘　　要：在企业短期经营决策中,运用较多的是边际成本法。企业须根据自身特点,将所有成本项目进行成本性态分析,准确区分变动成本和固定成本,才能做出正确判断和决策。本文主要用边际成本法分析处于亏损状态下的某生产线产品,并探讨在一定条件下,产销量、变动成本、销售价格之间的相互关系。Marginal cost analysis is the most frequently used method in short-term operation business decision-making.Considering their own characteristics,our enterprises need to run a cost behavior analysis for all their cost items to make the right judgment and decision.This paper attaches a marginal cost to some production line that hardly makes any profit,and explains the interrelationship among production and consumption,variable cost and selling price.

关 键 词：边际成本 成本性态 贡献毛益 盈亏平衡 

分 类 号：F275.3[经济管理—企业管理]