边际分析工具在企业生产经营决策中的应用  

Application of Marginal Analysis Tools in Enterprise Production and Management Decision

作　　者：刘瑶华 范云 LIU Yao-hua;FAN Yun(Fifth Military Representative Office in Chongqing,Chongqing 400060,China;Army Equipment Price Evaluation Center,Beijing 100072,China)

机构地区：[1]驻重庆地区第五军代室,重庆400060 [2]陆装审价中心,北京100072

出　　处：《价值工程》2021年第24期130-132,共3页Value Engineering

摘　　要：现代企业如何引入并运用边际分析管理会计工具,从专业归口管理业务的角度,在是否生产亏损产品、产品各零件是自制还是外购等生产经营决策中,从产品设计、工艺技术、人员配置、工辅料消耗、设备及生产线布局、生产组织方式、质量管控等方面进行各种改进,并按照工艺工序对零件在生产过程中各工序的成本实施精细化管理,从而实现降低产品成本,提高盈利能力,为企业决策提供强有力的支撑。How do modern enterprises introduce and use marginal analysis management accounting tools,from the perspective of professional centralized management business,in the production and operation decisions of whether to produce loss-making products,whether the parts of the products are self-made or outsourced,from product design,process technology,personnel Various improvements have been made in configuration,labor and auxiliary materials consumption,equipment and production line layout,production organization methods,quality control,etc.,and the cost of each process in the production process of the parts is implemented in accordance with the process steps,so as to reduce product costs and improve profitability and provide strong support for corporate decision-making.

关 键 词：边际分析 生产经营 应用 

分 类 号：F272.3[经济管理—企业管理]