相关损益分析法——企业生产经营决策方法的核心

Correlation Analysis on Income and Loss——Core of the Production Decision Making

通过阐述相关损益分析法的基本原理,并从理论上证明差量分析法、贡献毛益分析法、成本无差别分析法实质上是相关损益分析法的变形,进而得出相关损益分析法是企业生产经营决策方法的核心之结论。

The paper overviewed the basic principles of Income and loss correlation analysis, and demonstrated that the difference analysis, contribution analysis, cost indifference analysis are in fact the deformation of income and loss correlation analysis which, the paper concluded, was the core of the enterprise production decision- making.