Excel线性规划求解在管理会计中的应用  

The Application of Excel Linear Programming Solution in Management Accounting

作　　者：杨俏文 刘云 

机构地区：[1]广东财经大学华商学院,广东广州511300

出　　处：《商业经济》2018年第10期131-133,共3页Business & Economy

基　　金：广东省政府重点特色学科建设项目:会计学重点特色学科(HS2017CXQX1);广东省质量工程项目:中小企业管理型财会人才培养模式创新实验区(粤高教函[2014]97号)

摘　　要：把Excel计算工具与管理会计业务相结合,有利于提高管理会计实践工作效率,有利于提高应用型课程教学质量,有利于培养学生动脑又动手的实际应用能力,有利于实现应用型大学培养应用型人才的目标。结合案例,通过Excel工具"加载宏"中的数据分析库线性规划求解,应用于管理会计财务决策指标边际贡献最大化、采购与储存成本最小化、目标函数等于0时的内部收益率的计算,展示了Excel在解决管理会计计算问题的强大功能。它代替了现行的数学软件Li ngo、Li ndo和Mat l ab,具有速度快、效率高的特点。Combining Excel calculation tools with management accounting business is beneficial to improving the efficiency of management accounting practice, improving the teaching quality of applied courses, cultivating students＇ practical ability of using their brains and hands, and realizing the goal of training applied talents in applied universities. Combined with a case, the paper solves the problem of data analysis library linear programming with Excel tool ＂loading macro＂, and applies it to the calculation of internal rate of return when the marginal contribution of management accounting financial decision-making index is maximized, the cost of purchasing and storage is minimized, and the objective function is equal to zero. It shows the powerful function of Excel in solving the problem of management accounting calculation. It takes the place of the existing mathematical software Lingo, Lindo and Matlab, and has the characteristics of high speed and high efficiency.

关 键 词：EXCEL 数据分析 线性规划求解 决策指标计算 

分 类 号：F270[经济管理—企业管理]