摘要
针对目前国内管理会计采用的多品种本量利分析模型中存在的不完善之处,本文从作业成本的角度对传统成本性态模型进行了分析,将传统固定成本进一步分为批次作业成本、品种维持成本、车间维持成本、渠道维持成本和管理成本,运用简化的多层贡献毛益法,提出了改进的多品种作业基础本量利模型.
Aiming at some imperfects of CVPA model in management accounting textbooks in China, the paper analyses the cost behavior from the angle of activity-based cost theory, and divides the traditional fixed cost into batch-based activity cost, product sustaining cost, facility sustaining cost, channel sustaining cost and administration cost. Furthermore, the authors put forward an improved multiple product CVPA model according to the multiple step analysis of contribution margin.
出处
《华东交通大学学报》
2004年第6期5-9,共5页
Journal of East China Jiaotong University